The Data Below Relate to a Product of AirWay Company

The data below relate to a product of AirWay Company.
$\begin{array}{lrr} \text {Standard costs: } &\\ \text { Labor(3 hours at \( \$ 15 \) per hour) } & \text { \( \$ 45 \) per unit}\\ \text { Variable overhead at \( \$ 8 \) per labor hour} & \text { 24 per unit}\\ \text { Budgeted fixed production costs } & \text { \( \$ 140,000 \) per years }\\ \text { Budgeted production for the year } & \text { 4,000 units }\\\end{array}$

$\begin{array}{lr}\text { Actual results: } & \\\text { Production } & 3,600 \text { Units } \\\text { Labor(10,360hours) } & \$ 160,580\\\text { Overhead incurred ( } \$ 142,700 \text { fixed) } & \$ 222,200\end{array}$

Required:
(Be sure to indicate whether the variances are favorable or unfavorable.)
a. What is the variable overhead efficiency variance?
b. What is the variable overhead price variance?
c. What is the fixed overhead budget variance?
d. What is the fixed production volume variance?