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 @ $12.00 per hour) $60
Fixed overhead (5 direct-labor hours @ $22.00 per hour)* 110
Total overhead $170
∗
Based on the capacity of 308.000 direct-labor hours per month.

The following information is available for the month of October.

- Variable overhead costs were $5,460,000.

- Fixed overhead costs were $8,025,000.

- 58,600 switches were produced, although 61,600 switches were scheduled to be produced.

- 291,000 direct-labor hours were worked at a total cost of $5,425,000.

Required:

Compute the variable-overhead spending and efficiency variances and the fixed-overhead budget and volumes variances for Octobers.