I need help with b and d please. Thank you

Exercise 11-26 Straightforward Computation of Overhead Variances (LO 11-5) The following data are the actual results for Marvelous Marshmallow Company for October. Actual output Actual variable overhead Actual fixed overhead Actual machine time 9,000 cases $405,000 $122,000 40,500 machine hours Standard cost and budget information for Marvelous Marshmallow Company follows: Standard variable-overhead rate Standard quantity of machine hours Budgeted fixed overhead Budgeted output $ 9.00 per machine hour 4 hours per case of marshmallows $120,000 per month 10,000 cases per month Required: Use any of the methods explained in the chapter to compute the following variances. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).) Answer is complete but not entirely correct. a. b. Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance $ 40,500 Unfavorable $ 67,400 Unfavorable $ 2,000 Unfavorable $ 10,800 Unfavorable C. d. d