Montoursville control Company, which manufactures electrical switches, uses a standard-costing system. The standard production overhead costs per switch are based on direct-labor hours and are as...

Montoursville control Company, which manufactures electrical switches, uses a standard-costing system.  The standard production overhead costs per switch are based on direct-labor hours and are as follows:

The following information is available for the month of October.

• Variable-overhead costs were $2,340,000.


• Fixed-overhead costs were $3,750,000.


• 56,000 switches were produced, although 60,000 switches were scheduled to be produced.


• 275,000 direct-labor hours were worked at a total cost of $2,550,000.

Compute the variable-overhead spending and efficiency variances and the fixed-overhead budget and the volume variances for October.  Indicate whether a variance is favorable or unfavorable where appropriate.