Sutherland Products uses standard costing. The following information about overhead was generated during August:

Standard variable overhead rate ........$2 per machine hour

Standard fixed overhead rate .........$3 per machine hour

Actual variable overhead costs ........$443,200

Actual fixed overhead costs .........$698,800

Budgeted fixed overhead costs ........$700,000

Standard machine hours per unit produced ...12

Good units produced ............18,940

Actual machine hours ...........228,400

Compute the variable overhead spending and efficiency variances and the fixed overhead budget and volume variances.