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Hellier Contractors paints interiors of residences andcommercial structures. The firm's management has established coststandards per 100 square feet of area to be painted.

Direct material ($18 per gallon of paint)	$1.50
Direct labor	2.00
Variable overhead	0.60
Fixed overhead (based on 600,000 square feet per month)	1.25

Management has determined that 400 square feet can be painted bythe average worker each hour. During May, the company painted600,000 square feet of space and incurred the following costs:

Direct material (450 gallons purchased and used)	$ 8,300.00
Direct labor (1,475 hours)	12,242.50
Variable overhead	3,480.00
Fixed overhead	7,720.00

Answer the following questions related to the ManufacturingOverhead Variances.

Note: for the Variable overhead variances, use DLH as theallocation base.

21. Determine the Fixed overhead spending variance (do notinclude a negative sign or words in your answer)

22. Determine the Volume variance (do not include a negativesign or words in your answer)

23. Determine the Total Fixed Overhead Variance (do not includea negative sign or words in your answer)

24. Was the Total Fixed Overhead Variance favorable orunfavorable?

25. Identify other cost drivers (other than SF) that could beused as a basis for measuring activity and computing variances forthis company. Check all that could apply to this company.

Number of brush cleanings

number of hours of use of the paint spayers

number of hours worked

number of jobs worked per month

number of rooms painted