Laughlin Inc.'s predetermined rates for variable and fixed overhead are $2.25 per direct labor and $1.50 per direct labor hour respectively. Their budgeted overhead for the year is $750,000 of which $450,000 is variable overhead. During the year 900,000 units were produced using 190,000 direct labor hours. Actual overhead costs totaled $800,000 of which $294,700 is fixed overhead. The standard quantity of direct labor is 0.2 hours per unit .

Required: Compute the variable overhead price and efficiency variances along with the fixed overhead price and volume variances.