I just need to know if my math is correct on this question. The question is attached. below is my answer.

Variable overhead spending variance = (standard cost x actual cost) Actual variable manufacturing =

(12*275,000) 3,510,000 = 210,000 (unfavorable)

Variable overhead efficiency variance = (standard cost x actual cost)- standard cost per hour

(56,000*5-275,000)*12 = $60,000 (favorable)

I Exercise 11 23 Overhead Variances (L0 11-5) Mankato Control Company, which manufactures electrical switches, uses a standard-costing system. The standard production overhead costs per switch are based on direct-labor hours and are as follows: WW6MWW6$12+N when} .... Fbadovertnaddtet-Irhunmpuw .... Mmpmrd mnmm-auhmpunm $00 .1\" E The following information is available for the month of October. ' Variable overhead costs were $3,510,000. - Fixed overhead costs were $5,625,000. ' 56,000 switches were produced, although 60,000 switches were scheduled to be produced. | 275,000 direct-labor hours were worked at a total cost of $3,825,000. Required: Compute the variable-overhead spending and efficiency variances and the xedoverhead budget and volume variances for October. Indicate whether a variance is favorable or unfavorable where appropriate. [CMA, adapted)