Quay Company produces handmade scallop buckets and sells them to distributors along Florida’s Gulf Coast. The company incurred $10,500 of actual overhead costs ($9,500 variable; $1,000 fixed) in March. Budgeted standard overhead costs for March were $1 of variable overhead costs per direct labor hour and $1,200 of fixed overhead costs. Normal capacity was set at 10,000 direct labor hours per month. In March, the company produced 8,100 clamming buckets by working 9,000 direct labor hours. The time standard is 0.9 direct labor hour per bucket. Compute

(a) The variable overhead spending and efficiency variances

(b) the fixed overhead budget and volume variances for March. (Round to the nearest dollar.)