Tyrant Enterprises, Inc. uses a standard cost system when accounting for its sole product.

Manufacturing overhead is applied to production on the basis of process hours.

Planned activity is 51,500 process hours per month, which gives rise to the following per-unit standards:

Variable overhead: 30 hours at $14.30 per hour

Fixed overhead: 30 hours at $8.20 per hour

During September, 3,400 units were produced and the company incurred the following overhead costs:

variable, $959,500;

fixed, $446,000.

Actual process hours totaled 101,000.

Required:

A. Calculate the spending and efficiency variances for variable overhead.

B. Calculate the budget and volume variances for fixed overhead.