Caterlebe Productions uses a standard costing system. At the end of 2015, the following details are found in their books.

Sales Revenues: $750,000

Cost of Goods Sold (standard costing): $400,500

Marketing & Admin expenses: $150,000

Variances:

Sales Revenue Direct Materials Cost Variance Direct Materials Efficiency Variance Direct Labor Cost Variance Direct Labor Efficiency Variance Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance $6,000 F 400 U 375 F 675 U 150 F 250 U 800 F 420 U 100 F