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 52,500 process hours per month, which gives rise to the following per-unit standards: Variable overhead: 28 hours at $14.50 per hour Fixed overhead: 28 hours at $8.00 per hour During September, 3,600 units were produced and the company incurred the following overhead costs: variable, $957,500; fixed, $444,000. Actual process hours totaled 98,000. Required: A. Calculate the spending and efficiency variances for variable overhead. B. Calculate the budget and volume variances for fixed overhead. (For all required indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)