Variable overhead	$	6,900
Fixed overhead		10,500
Actual labor cost (4,000 direct-labor hours)		74,400
Actual material cost (24,500 pounds purchased and used)		51,450

Overhead is budgeted and applied using direct-labor hours in a standard costing system. Standard cost and annual budget information are as follows:

Standard Costs per Case
Direct labor (4 hours at $18 per hour)	$	72.00
Direct material (30 pounds at $1.80 per pound)		54.00
Variable overhead (4 direct-labor hours at $2.10 per hour)		8.40
Fixed overhead (4 direct-labor hours at $3 per hour)		12.00
Total	$	146.40

Annual Budget Information
Variable overhead	$	84,000
Fixed overhead	$	120,000
Planned activity for year		40,000	direct-labor hours

Required:

Compute the following cost variances from the available data. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Do not round intermediate calculations.)

Direct-material price variance
Direct-material purchase price variance
Direct-material quantity variance
Direct-labor rate variance
Direct-labor efficiency variance
Variable-overhead spending variance
Variable-overhead efficiency variance
Fixed-overhead budget variance