Which of the following credit card fees is not correctly matched with its description? Late-payment fee: charged if a person's payment is received after the due date.
Credit-limit-increase fee: charged if a person asks for an increase in his credit limit.
Balance-transfer fee: charged if a person transfers a balance from one credit card to another.
Over-the-credit-limit fee: charged if a person spends too much money on all his credit cards together.

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget. the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead. a total of 119,300 units, using 478,000 direct labor hours, were produced during the year. actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.