Please answer by showing formula and working with clear presentation

Budgeted units produced and sold 20000 Actual selling price 140 Sales volume variance for units sold 3000(F) Sales volume variance for revenue 390000(F) Budgeted direct material allowed per unit of output Four units Actual direct material allowed per unit of output Five units Budgeted direct manufacturing labor cost per hour 40 Actual direct manufacturing labor cost per hour 42 Budgeted manufacturing overhead cost per unit of output 14 Actual manufacturing overhead cost per unit of output 17.1 Total budgeted variable costs per unit of output 110 Total actual variable costs per unit of output 86 Budgeted direct manufacturing labor allowed per unit of output 6 hour Actual direct manufacturing labor allowed per unit of output 45 hour Budgeted and actual fixed costs 1000005 Calculate the following: 1. Price variance for direct material is: 2. Efficiency variance for direct material is: 3. Price variance for direct labor is: 4. Efficiency variance for direct labor is