last answer is wrong, its not 2850 or 28500

Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output $ 7.00 per direct labor hour 3 hours per unit of output $114,000 19,000 units Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor 12,000 units $324,000 $ 107,000 45,000 hours Required: Use the variance formulas to compute the following variances. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (.e., zero variance).) Answer is complete but not entirely correct. 1. 2. 3. Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance $ 9,000 Unfavorable $ 63,000 Unfavorable $ 7,000 Favorable $ 2,850 X Unfavorable