The following summary data relate to the operations of Dobson Company for ax April, during which 9,000 finished units were produced. Normal monthly capacity was 20,000 direct labor hours.

Required :
Determine the following variances and indicate whether each is favorable or unfavorable:

a. Materials price and efficiency variances

b. Labor rate and efficiency variances

c. Variable overhead spending and efficiency variances

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Standard Unit Costs Total Actual Costs Direct material: Standard (4 lb. @$2.20/lb.) Actual (38,000 lb. $2.00/lb.). Direct labor: Standard (2 hrs. $11.00/hr.). Actual (18,500 hrs. @ $11.30/hr.). Variable overhead: Standard (2 hrs. $3.00/hr.) Actual Total $ 8.80 22.00 $ 76,000 209,050 6.00 54,900 $36.80 $339,950