DeNozio Enterprises Gathered the Following Information for the Month of July

DeNozio Enterprises gathered the following information for the month of July:
Overhead flexible budget:
$$\begin{array} { | l | r | r | r | } \hline \text { Nurber of urits } & 9,000 & 12,000 & 15,000 \\\hline \text { Standard machine hours } & 12,000 & 16,000 & 20,000 \\\hline & & & \\\hline \text { Budgeted variable overhead costs: } & \$ 27,000 & \$ 36,000 & \$ 45,000 \\\hline \text { Budgeted fixed overhead costs: } & \$ 51,000 & \$ 51,000 & \$ 60,000 \\\hline\end{array}$$ Gordon actually produced 13,000 units in 16,400 machine hours.Total actual overhead cost of $82,000 consisted of $33,000 variable costs and $49,000 fixed costs.The standard variable and fixed overhead rates are based on a master (static)budget of 12,000 units.Assume the allocation base for fixed overhead costs is the number of units.
A.Compute the total manufacturing overhead cost variance.
B.Compute the overhead flexible budget variance.
C.Compute the production volume variance.