Kensington Corporation provided the following information from the standard cost sheet of one of its products:
Variable overhead: 4 hours × $4.00 per hour $16.00
Fixed overhead: 4 hours × $6 per hour $24.00

The following information is available regarding the company's operations for the period:
Units produced: 11,000
Direct labor: 45,000 hours costing $660,000
Overhead incurred:
Variable $189,000
Fixed $250,000

The budgeted fixed overhead for the period is $240,000, and the standard fixed overhead rate is based on an expected capacity of 40,000 direct labor hours.
Required:
Compute the following variances: [Label them as favorable (F) or unfavorable (U).]
1. Variable Overhead Spending Variance
2. Variable Overhead Efficiency Variance
3. Fixed Overhead Spending Variance
4. Fixed Overhead Volume Variance