You've been asked to review the overhead rates for your client, the Plexiglas Solution Co. Plexiglas manufactures standard-sized plexiglas protectors for grocery stores and banks. Plexiglas uses budgeted machine hours to allocate variable and fixed manufacturing overhead. The following information relates to Plexiglas's manufacturing overhead data:
Budgeted output units (panels)	31,000 units
Budgeted machine-hours	16,585 hours
Budgeted variable manufacturing overhead costs for 16,585 hours	$348,285
Actual output units produced	33,000 units
Actual machine-hours used	14,400 hours
Actual variable manufacturing overhead costs	$384,000
Budgeted Fixed Overhead	$2,600,000
Actual Fixed Overhead	$2,450,000

The variable overhead rate variance is

The variable overhead efficiency variance is

The volume variance is

The fixed overhead spending variance is

The flexible budget variance for variable overhead is