how do you calculate the last two boxes (question 2). show work.

Overhead Variances, Four variance Analysis Derstman, Inc., uses a standard conting system and develop its overhead rates from the current antust budget. The budget is based on an expected annual output of 120,000 its requiring 480,000 direct labor hours Practical capacity is 500,000 hours) Annual budgeted overhead costs total 77,200, of which 856,800 fred overtas. A total of 119,400 units wing 478,000 ore tabor hours were produced during the year. Actual variable overtad costs for the year were 5330,000and actived overhead costs were $556,250 Required: 1. Compute the foed overhead spending and volume variance Fixed Overhead Spending Variance 550 averable Fixed Overhead Volume Varance 2,784 Unt-werable 2. Compute the variable overhed spending and efficiency variance Variable Overhead Spending Variance 1,160 Unfavorable Variable Overhead Emiciency Variance 192 Unfavorable TO My W