The Following Information Relates to Joplin Company for the Period

The following information relates to Joplin Company for the period just ended: $\begin{array}{ll}\text { Standard variable overhead rate per hour } & \$ 1 \\\text { Standard fixed-overhead rate per hour } & \$ 2 \\\text { Planned monthly activity } & 40,000 \text { machine hours } \\\text { Actual production completed } & 82,000 \text { units } \\\text { Standard machine processing time } & \text { Two units per hour } \\\text { Actual variable overhead } & \$ 37,000 \\\text { Actual total overhead } & \$ 121,000 \\\text { Actual machine hours worked } & 40,500\end{array}$
All of the company's overhead is variable or fixed in nature.
Required:
A. Calculate the spending and efficiency variances for variable overhead.
B. Calculate the budget and volume variances for fixed overhead.