Kirkpatrick Consulting uses a standard costing system to allocate overhead costs. The accountant estimated 7,650 hours as the volume to develop standard overhead rates. Budgeted costs were $17,213 for fixed overhead and $13,770 for variable overhead. The following results were reported.

Actual hours.................................7,380

Standard hours............................7,470

Actual fixed overhead..............$17,100

Actual variable overhead.........$12,600

Required:

A. Calculate the spending variances for fixed and variable overhead.

B. Calculate the overhead allocation rates for fixed and variable overhead.

C. Calculate the production volume variance for fixed overhead.

D. Calculate the efficiency variance for variable overhead.