This is pertaining to computing overhead variances. Can someone help? I am struggling with this section. I am not sure what to do with some of the information below.

Last month, Smithson reported the following actual results: actual variable overhead, $10,400; actual fixed overhead,$2,750; actual production of 5,000 units at 0.30 direct labor hours per unit. The standard direct labor time is .25 direct labor hours per unit (1,200 static direct labor hours/4,800 static units). Variable OH=8,400/1200=$7 DLHR

Fixed OH=3,600/1,200=$3DLHR

I need help computing the overhead variances for the month: variable overhead cost variance, variable overhead efficiency variance, fixed overhead cost variance and fixed overhead volume rate.

and help with understanding why the variances are favorable or unfavorable.