The Following Information Relates to Barrow Company for the Period

The following information relates to Barrow Company for the period just ended: $\begin{array}{|l|l|}\hline \text { Standard variable overhead rate per hour } & \$ 1 \\\hline \text { Standard fixed-overhead rate per hour } & \$ 2 \\\hline \text { Planned monthly activity } & 40.000 \text { machine hours } \\\hline \text { Actual production completed } & 82,000 \text { units } \\\hline \text { Standard machine processing lime } & \text { Two units per hour } \\\hline \text { Actual variable overhead } & \$ 37,000 \\\hline \text { Actual total overhead } & \$ 121.000 \\\hline \text { Actual machine hours worked } & 40.500 \\\hline\end{array}$ Barrow's entire 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.