Franklin Glass Works’ production budget for the year ended November 30, 2009, was based on 200,000 units. Each unit requires 2 standard hours of labor for completion. Total overhead was budgeted at $900,000 for the year, and the fixed overhead rate was estimated to be $3 per unit. Both fixed and variable overhead are assigned to the product on the basis of direct labor hours. The actual data for the year ended November 30, 2009, are as follows:
Production in units ........... 198,000
Labor hours ...................... 440,000
Variable overhead .................... $ 352,000
Fixed overhead ....................... $ 575,000

Required
A. What are the total standard hours allowed for actual production for the year ended November 30, 2009?
B. What is Franklin’s variable overhead efficiency variance?
C. What is Franklin’s variable overhead spending variance?
D. What is Franklin’s fixed overhead spending variance?
E. What is Franklin’s fixed overhead volume variance?