Information from the Quintana Company is as follows:

Required: Determine the following variances:

a. Direct material price variance

b. Direct material quantity variance in dollars

c. Direct labor rate variance

d. Direct labor efficiency variance in dollars

e. Variable manufacturing overhead spending variance

f. Variable manufacturing overhead efficiency variance in dollars

g. Fixed manufacturing overhead budget variance

h. Fixed manufacturing overhead volume variance in dollars

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Actual costs and amounts: Actual production Actual cost of 23,000 pounds of direct material purchased Actual amount of direct material used Actual direct labor cost Actual direct labor hours Actual variable overhead cost Actual fixed overhead cost Standards and other budgeted amounts: Budgeted production Direct material price standard Direct material quantity standard Direct labor rate standard Direct labor efficiency standard per unit Standard variable manufacturing overhead rate Standard fixed manufacturing overhead rate Budgeted fixed manufacturing overhead 3,800 units $89,700 22,950 pounds $23,205 1,950 hours $12,000 $18,000 4,000 units $3.85 per pound 6 pounds per unit $11 per hour 0.5 hours $5.50 per direct labor hour $10 per direct labor hour $20,000