You have been asked to prepare an analysis of the overhead costs in the order processing department of a mail-order company like Eddie Bauer. As an initial step, you prepare a summary of some events that bear on overhead for the most recent period. Variable overhead is applied based on hours of processing-clerk labor. The standard variable-overhead rate per order was $.06. The rate of 10 orders per hour is regarded as standard productivity per clerk. The total overhead incurred was $204,000, of which $138,000 was fixed. The fixed-overhead spending variance was $2,500 unfavorable. The variable-overhead flexible-budget variance was $6,000 unfavorable. The variable-overhead spending variance was $3,600 favorable.

Find the following:

1. Variable-overhead efficiency variance

2. Actual hours of input

3. Standard hours of input allowed for output achieved

4. Budgeted-fixed overhead