13. Flommer Company has set the following standards for production:

Direct materials: 10 pounds at $150 per pound Direct labor: 20 hours at $10 per hour Flommer yy Budgeted to produce and sell 4,800 units this year at $2,500 per unit yy Budgeted fixed overhead of $1,800,000 yy Applies variable overhead at a rate of $12 per direct labor hour yy Produced and sold 4,500 units this year at $2,700 per unit yy Purchased and used 55,000 pounds of direct materials for $138 per pound yy Paid $1,100,000 for 90,000 hours of direct labor yy Spent $1,300,000 on variable overhead yy Spent $2,500,000 on fixed overhead Calculate all nine variances and indicate whether they are favorable or unfavorable