At the beginning of 2001, Ammondar Company had the following standard cost sheet for one of its chemical products: lop5 Direct materials (10 lb @ 3.20) $32.00 Direct labor (4 hr @ $9.00) 36.00 Fixed overhead (4 hr @ $4.00) 16.00 Variable overhead (4 hr @ $1.50) 6.00 Standard cost per unit $90.00 Ammondar computes its overhead rates using practical volume, which is 72,000 units. The actual results for 2001 are:

Units produced: 70,000 Materials purchased: 744,000 pounds at $3.30 Materials used: 740,000 pounds Direct labor: 290,000 hours at $9.05 Fixed overhead: $1,160,000 ae epge Variable overhead: $436,000 Required:

1. Compute price and usage variances for materials.

2. Compute the labor rate and labor efficiency variances.

3. Compute the fixed overhead spending and volume variances.

4. Compute the variable overhead spending and efficiency variances.