Variance Analysis (Variable and Fixed Overheads): Calculate the variable overhead spending variance, variable overhead efficiency variance, fixed overhead spending variance, and fixed overhead volume variance for a manufacturing company using the following data:

• Actual Variable Overhead Costs: $25,000
• Standard Variable Overhead Costs: $20,000
• Actual Fixed Overhead Costs: $15,000
• Budgeted Fixed Overhead Costs: $12,000