Xavier Company produces a single product. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The standard costs for one unit of product are as follows:

During June, 2,000 units were produced. The costs associated with June’s operations were as follows:

Required:
Compute the direct materials, direct labor, and variable manufacturing overhead variances.

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Direct material: 6 ounces at $0.50 per ounce. $ 3.00 Direct labor: 0.6 hours at $30.00 per hour 18.00 Variable manufacturing overhead: 0.6 hours at $10.00 per hour Total standard variable cost per unit.... 6.00 $27.00