Glen’s Landscaping Supplies uses a standard costing system to allocate overhead costs. The accountant estimated 8500 hours as the volume to develop standard overhead rates. Budgeted costs were $19 125 for fixed overhead and $15 300 for variable overhead. The following results were reported.

Actual hours ....................................... 8200
Standard hours ................................. 8 300
Actual fixed overhead .................. $19 000
Actual variable overhead ............. $14 000

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.