ABC applies overhead based on direct labour hours and has the following available for the current month:

Standard:

Direct labour hours per unit $6$

Variable overhead per DLH $$0\mathrm{.}80$

Fixed overhead per DLH $($based on $11,900$DLHs$)$$$2\mathrm{.}10$

Actual:

Units produced $2,000$

Direct labour hours $11,900$

Variable overhead $$9,900$

Fixed overhead $$25,500$

Required:

Compute all the appropriate overhead variances using the:$$

$(1)2-$variance approach

$(2)3-$variance approach $$

$(3)4-$variance approach