Vaughn Company uses a standard cost system. Indirect costs were budgeted at $188,100 plus $15 per direct labour hour. The overhead rate is based on 9,900 hours. Actual results were: Standard direct labour hours allowed 8,510 Actual direct labour hours 9,900 Fixed overhead $179,800 Variable overhead $174,900 Your answer is partially correct. Calculate the fixed overhead production volume variance. Fixed overhead production volume variance Unfavourable Calculate the variable overhead spending variance. Variable overhead spending variance Calculate the variable overhead efficiency variance. Variable overhead efficiency variance s Calculate the over- or underapplied overhead