Tree company identifies the following budget and actual data regarding the synthetic Christmas tree production unit:

Cost	Budget cost	Budget cost	Actual cost
	from 0 to 50 units	from 51 to 150 units
Machinery energy (fixed quote)	20.000	30.000	35.000

Budget production volume: 40 Actual Production volume: 60

Budget sales volume: 45 Actual sales volume: 65

Determine the following variances:

a) Production volume variance;

B) Spending overhead variance.

Production volume variance : Answer

Spending overhead variance: Answer ADV