Sweetly Sent, Inc., manufactures scented pillar candles. Its standard cost information for the month of February follows:

Sweetly Sent has the following actual results for the month of February:
Number of units produced and sold ....... 38,500
Number of ounces of wax purchased and used ... 583,000
Cost of wax used .............. $ 37,895
Number of labor hours worked ......... 9,900
Direct labor cost .............. $136,620
Variable overhead cost ............ $ 3,630
Fixed overhead cost ............. $ 9,900

Required:
Calculate the following for Sweetly Sent:
1. Direct materials price, quantity, and spending variances.
2. Direct labor rate, efficiency, and spending variances.
3. Variable overhead rate, efficiency, and spendingvariances.

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Standard Quantity Standard Price (Rate) Standard Unit Cost $ 0.05 per oz. $14.00 per hr $0.40 per hr. $0.75 3.50 0.10 Direct materials (wax) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($10,000 40,000 units) 15 oz. 0.25 hr 0.25 hr 0.25