is it right answer (a) spending variance : -201,600 & efficiency variance : 240,000 ?

also, i want to know answer (b) the volume variance for fixed overhead is it -72,000 answer, right? if the answer was not correct please show me the right answer thanks a lot

2. (H) New President of JOYTECH is examining the June 2021 results for the Machine Learning Division. New president's current concern is with manufacturing overhead costs of this division. This division makes memory parts of the computer. Both variable and fixed overhead costs are allocated to the memory parts on the basis of machine running hours. The following budget information is available. Actual results for June 2021 are as follows: Instructions) (a) Compute the spending variance and the efficiency variance for variable overhead. (b) Compute the spending variance and the volume variance for fixed overhead. (c) Let's assume sales $2,000,000, cost of goods sold at standard $1,000,000, operating expenses are 500,000 . Make Income Statement which reflects variances from standard cost. (d) Journalize the entries for recording the overhead variances