Prichard Company Has Developed the Following Standard Cost Data Based

Prichard Company has developed the following standard cost data based on 60,000 direct labor hours, which is 75% of capacity.Fixed overhead is $360,000 and variable overhead is $180,000 at this level of activity.
$\begin{array}{lr}& \underline{ \text { Per Urit} }\\\text { Direct material (3lbs.@, } \$ 2.00 / 1 \mathrm{~b}) & \$ 6.00 \\\text { Direct labor }(0.5 \mathrm{hrs} @ \$ 8.00 / \mathrm{hr}) & 4.00 \\\text { Variable overhead (0.5hrs. } @ 3.00 \mathrm{hr} \text {.) } & 1.50 \\\text { Fixed overhead (0.5 hrs.@.\$6.00/hrs.) } & \underline{3.00}\\\text {Total stardard cost }& \underline{ \$ 14.50 }\end{array}$ During the current period, the company operated at 80% of capacity and produced 128,000 units.Actual costs were:
$\begin{array}{lr}\text { Direct material }(380,000 \mathrm{lbs} .) & \$ 779,000 \\\text { Direct labor }(63,000 \mathrm{hrs}) & 507,150 \\\text { Fixed overhead } & 365,000 \\\text { Variable overhead } & 220,000\end{array}$ Calculate the variable overhead spending and efficiency variance and the fixed overhead spending and volume variances.Indicate whether each is favorable or unfavorable.