The Following Standard Costs Were Developed for One of the Products

The following standard costs were developed for one of the products of the Miller Corporation:
The following information is available regarding the company's operations for the period:
STANDARD COST CARD PER UNIT
Variable overhead: 9 hours $\times \$ 9$ per hour $\quad$$\quad$$81.00$
Fixed overhead: 9 hours $\times \$ 13$ per hour $\quad$$\quad$$117.00$ Budgeted fixed manufacturing overhead for the period is $1,000,000,and the standard fixed overhead rate is based on expected capacity of 100,000 direct labour hours.
Required:
$\begin{array}{ll}\text { Units produced: } & 12,000 \\\text { Direct labour: } & 85,000 \text { hours costing } \$ 850,000\\\text { Manufacturing overhead incurred: }\\\text { Variable } & \$ 786,000 \\\text { Fixed } & \$ 1,100,000\end{array}$ A. Calculate the variable manufacturing overhead spending variance.
B. Calculate the variable manufacturing overhead efficiency variance.
C. Calculate the fixed manufacturing overhead spending variance.
D. Calculate the fixed manufacturing overhead volume variance.