Final answer:
Duncanville, Inc.'s fixed-overhead budget variance is $10,000 unfavorable, fixed-overhead volume variance is $4,000 favorable, variable-overhead spending variance is $9,350 unfavorable, and the variable-overhead efficiency variance cannot be determined with given information.
Step-by-step explanation:
The main answer to Duncanville, Inc.'s overhead variance questions can be calculated by analyzing the budgeted costs based on the standards provided and comparing them to actual incurred costs. For the fixed-overhead budget variance, we compare the standard fixed overhead cost based on planned activity to the actual fixed overhead cost. This is calculated as the difference between the budgeted fixed overhead (4 hours at $10 per hour for 20,000 machine hours) and the actual fixed overhead incurred ($210,000), which results in a $10,000 unfavorable variance, as the actual costs exceeded budgeted costs.For the fixed-overhead volume variance, it is determined by the difference between the budgeted fixed overhead for actual production levels and the budgeted fixed overhead for standard production levels. Since there were 5,100 units produced against a planned production of 5,000 units, the fixed overhead volume variance is $4,000 favorable, indicating more units were produced than planned, spreading the fixed costs over more units.As for the variable-overhead spending variance, it is the difference between the actual variable overhead incurred and what the variable overhead should have cost for the actual hours worked. With the variable overhead incurred at $167,750 for 19,800 machine hours, the expected cost would be 19,800 hours at $8 per hour, totaling $158,400. This leads to a $9,350 unfavorable variance, with higher actual costs than expected. Lastly, the variable-overhead efficiency variance is the difference between the standard variable overhead cost for actual production and the actual variable overhead cost. However, due to insufficient information on standard variable costs for actual production, this variance cannot be precisely calculated, and therefore not listed in the options given.