Consider a manufacturer that makes a certain product. Variable manufacturing overhead and fixed manufacturing overhead are allocated to each unit made based on budgeted direct labour-hours. The following are the production data. (There were no beginning or ending inventories.)

Budgeted variable overhead rate per DLH......................$12
Budgeted DLHs per unit.....................................................4

Data for May are as follows:

Budgeted production volume...........................................1,000 units
Actual direct labour-hours................................................4,540 DLHs
Actual variable overhead costs.........................................$52,200
Actual production volume.................................................1,100 units
Budgeted fixed overhead costs........................................$60,000
Actual fixed overhead costs..............................................$63,000

Required:

1. Calculate all the variable overhead variances.

2. Calculate all the fixed overhead variances.