The Following Information Is for the Third Quarter of This

The following information is for the third quarter of this year: $\begin{array} { | l | r r| rr| l | } \hline & { \text { Planned } } &&{ \text { Actual } } \\\hline \text { Production } & 92,000 & \text { units } & 87,000 & \text { units } \\\hline \text { Direct labor hours } & 506,800 & \begin{array} { l } \text { DL } \\\text { hrs }\end{array} & 380,000 & \begin{array} { l } \text { DL } \\\text { hrs }\end{array} \\\hline \begin{array} { l } \text { Fixed manufacturing } \\\text { overhead }\end{array} & \$ 205,000 & & \$ 182,400 & \\\hline \begin{array} { l } \text { Variable } \\\text { manufacturing } \\\text { overhead }\end{array} & \$ 910,000 & & \$ 841,500 & \\\hline \begin{array} { l } \text { Standard direct labor } \\\text { hour per unit }\end{array} & 5.5 & & & \\\hline\end{array}$ Required:
Calculate the following three overhead variances:
1. Overhead volume variance
2. Overhead efficiency variance
3. Overhead spending variance