Shateau Job Shop had the following operating data for its operations in 2010:

Budgeted fixed overhead .............$20,000

Standard variable overhead application rate ...... $3 per MH

Fixed overhead incurred ...............$21,400

Variable overhead incurred ..............$32,500

Practical capacity (5,000 units) ........... 10,000 MH

Actual machine hours (MH) worked ......... 9,500

Units produced .................. 4,500

Required

Build an Excel spreadsheet for the Shateau Job Shop that computes the following:

1. Variable overhead spending variance.

2. Variable overhead efficiency variance.

3. Fixed overhead spending (budget) variance.

4. Production-volume variance.

5. Overhead spending variance using a three-variance analysis.

6. Overhead flexible-budget (controllable) variance using a two-variance analysis.