Suncoast Industries uses standard costing and a flexible budget for cost planning and control. Its monthly budget for overhead costs is $200,000 of fixed costs plus $5.20 per machine hour. Monthly normal capacity of 100,000 machine hours is used to compute the standard fixed overhead rate. During December, employees worked 105,000 machine hours. Only 98,500 standard machine hours were allowed for good units produced during the month. Actual overhead costs incurred during December totaled $441,000 of variable costs and $204,500 of fixed costs. Compute

(1) The under-or overapplied overhead during December and

(2) The variable overhead spending and efficiency variances and the fixed overhead budget and volume variances.