Use the data given in Exercise 15-47 for Marilyn, Inc. In addition, the company has determined that actual variable overhead cost in April was $21,980.

In Exercise 15-47 Marilyn, Inc., uses a standard cost system and analyzes overhead using a two-variance analysis. The following information relates to its operations in April:

Actual total cost for direct labor ................ $86,800

Total direct labor hours worked .................. 14,000

Total standard labor hours for the output in April ........... 15,000

Direct labor rate variance—unfavorable ............. $2,800

Actual total overhead cost................... $32,000

Budgeted fixed overhead cost .................. $9,000

Practical capacity, in hours .................. 12,000

Total overhead application rate per standard direct labor hour ..... $2.25

Required

Use the model presented in Exhibit 15.17 to Compute the following variances for April:

1. Variable overhead efficiency variance.

2. Variable overhead spending variance.

3. Fixed overhead spending (budget) variance.

4. Production-volume variance.