Beluga Corp has developed standard costs based on a predicted operating level of 352,000 units of production, which is 80% of capacity. Variable overhead is $281,600 at this level of activity, or $0.80 per unit. Fixed overhead is $440,000. The standard costs per unit are:

Direct Materials (0.5 lbs @ $1/lb)	$.050	per unit
Direct Labor (1 hour @ $6/hour)	$6.00	per unit
Overhead (1 hour @ $2.05/hour)	2.05	per unit

Beluga actually produced 330,000 units at 75% of capacity and actual costs for the period were:

Direct Materials (162,000 lbs)	$170,100
Direct Labor (329,500 hours)	$2,042,900
Fixed Overhead	$438,000
Variable Overhead	$262,000

Calculate the following variances and indicate whether each one is favorable or unfavorable:

1. Direct materials price variance

2. Direct materials usage variance

3. Direct labor rate variance

4. Direct labor efficiency variance

5. Overhead controllable variance

6. Overhead volume variance