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: STANDARD COST CARD PER UNIT
$\begin{array}{lr}\text { Variable overhead: } 9 \text { hours } \times \$ 9 \text { per hour } & 81.00 \\\text { Fixed overhead: } 9 \text { hours } \times \$ 13 \text { per hour } & 117.00\end{array}$ The following information is available regarding the company's operations for the period: $\begin{array}{ll}\text { Units produced: } & 12,000 \\\text { Direct labour: } & 85,000 \text { hours costing } \$ 850,000 \\& \\\text { Manufacturing overhead incurred: } &\\\text { Variable } & \$ 786,000 \\\text { Fixed } & \$ 1,100,000\end{array}$ 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: A. $\quad$ Calculate the variable manufacturing overhead spending variance.
B. $\quad$ Calculate the variable manufacturing overhead efficiency variance.
C. $\quad$ Calculate the fixed manufacturing overhead spending variance.
D. $\quad$ Calculate the fixed manufacturing overhead volume variance.