The following information is available for Talley Company:

Production:

Budgeted ......75,000 units

Actual ........76,000 units

Standard costs:

Direct labor ......10 DLH per unit @ $15 per hour

Variable overhead.... 10 DLH per unit @ $8 per hour

Fixed overhead..... 10 DLH per unit @ $9 per hour

Actual costs:

Direct labor..... 756,000 DLH @ $15.50 per hour

Variable overhead... $6,040,000

Fixed overhead ....$6,758,000

Required

a. Calculate the variable overhead spending and efficiency variances.

b. Calculate total budgeted fixed overhead cost.

c. Calculate the fixed overhead variances