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: variable overhead (5 direct-labor hours @ $13.00 per hour) $ 65 fixed overhead (5 direct-labor hours @ $21.00 per hour)* 105 total overhead $ 170 *based on capacity of 307,500 direct-labor hours per month. the following information is available for the month of october. variable overhead costs were $5,340,000. fixed overhead costs were $7,875,000. 58,500 switches were produced, although 61,500 switches were scheduled to be produced. 290,000 direct-labor hours were worked at a total cost of $5,325,000. required: compute the variable-overhead spending and efficiency variances and the fixed-overhead budget and volume variances for october. (indicate the effect of each variance by selecting "favorable" or "unfavorable". select "none" and enter "0" for no effect (i. e., zero