Surfs Up manufactures surf boards on the Big Island in Hawaii. The company’s founder and world famous surfer, Danny Kehono, has an accounting degree from Upper Island State University. He understands the importance of standards for production control and planning. The following standard costing data are available for the current period:
Actual fixed overhead ............. $ 10,500
Actual variable overhead ............ 66,810
Budgeted fixed overhead ............. 11,000
Variable overhead rate per labor hour ....... 5.00
Fixed overhead rate per labor hour ........ 0.80
Standard hours allowed for actual production ..... 13,100
Actual labor hours used ............ 13,000

Required
A. Calculate the variable overhead spending variance.
B. Calculate the variable overhead efficiency variance.
C. Calculate the fixed overhead spending variance.
D. Calculate the fixed overhead volume variance.