At the Beginning of the Year,Goodman Company Had the Following

At the beginning of the year,Goodman Company had the following standard cost sheet for one of its food products:
Goodman computes its overhead rates using practical volume,which is 72,000 units.The actual results for the year are:
$$\begin{array} { l r } \text { Direct materials (10 kg } @ 3.20 \text { per kilogram) } & \$ 32.00 \\\text { Direct labour (4 hours } @ \$ 9.00 \text { per hour) } & 36.00 \\\text { Fixed overhead (4 hours } @ \$ 4.00 \text { per hour) } & 16.00 \\\text { Variable overhead (4 hours } @ , \$ 0.75 \text { per hour) } & 3.00 \\\text { Standard cost per unit } & \$ 87.00\end{array}$$ $$\begin{array} { l r } \text { Units produced } & 70,000 \\\text { Direct labour hours } & 290,000 \\\text { Actual wage per hour } & \$ 9.05 \\\text { Fixed overhead } & \$ 1,160,000 \\\text { Variable overhead } & \$ 218,000\end{array}$$ A. Compute the fixed overhead spending and volume vari ances.
B. Compute the variable overhead spending and efficiency variances.