Jackson Corporation Uses a Standard Cost System,applying Manufacturing Overhead on the Basis

Jackson Corporation uses a standard cost system,applying manufacturing overhead on the basis of machine hours.The company's overhead standards per unit are shown below.
Variable overhead: 4 hours at $9 per hour
Fixed overhead: 4 hours at $6* per hour
*Based on planned monthly activity of 120,000 machine hours
Actual data for May were:
Number of units produced: 29,000
Number of machine hours worked: 125,000
Variable overhead costs incurred: $1,085,000
Fixed overhead costs incurred: $755,000
Required:
A.Calculate the spending and efficiency variances for variable overhead.
A.Spending variance: $1,085,000 - (125,000 * $9)= $40,000F
Efficiency variance: (125,000 *$9)- (29,000 * 4 * $9)= $81,000U
B.Budget variance: $755,000 - (120,000 * $6)= $35,000U
Volume variance: (120,000* $6)- (29,000 * 4 * $6)= $24,000U*
*Some accountants choose to label a positive volume variance as "unfavorable," while others prefer to omit the unfavorable/favorable label altogether.
B.Calculate the budget and volume variances for fixed overheaD.