Fabert Incorporated makes a single product - a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard direct labor hours allowed for the actual output of the period. Data concerning the most recent year appear below: Budgeted Production: 20,000 units Actual Production: 24,000 units Standard Hours per unit: 0.50 DLH Actual Direct Labor Hours: 13,100 DLH Budgeted Variable Overhead: $25,900 Actual Variable Overhead: $27,248 Budgeted Fixed Overhead: $47,200 Actual Fixed Overhead: $34,200

Show work and label variances U or F.

1. Determine the variable overhead rate variance.

2. determine the variable overhead efficiency variance.

3. determine the fixed overhead budget variance.

4. determine the fixed overhead volume variance.