A company has recently implemented a standard cost system.The company's cost accountant has provided the following data toperform a variance analysis for May:

Standard Cost Information: direct material standardprice $12 per pound

standard quantity allowed perunit 4 pounds per unit

direct labor standardrate $7per hour

standard hours allowed perunit 0.5 hours per unit

fixed overheadbudgeted $24,000 per month

normal level ofproduction 12,000 units per month

variable overhead applicationrate $1.80 per unit

fixed overhead application rate

( $24,000/12,000units) $2.00per unit

total overhead applicationrate $3.80 per unit

Actual Cost Information: cost of material purchased &used $429,000

pounds of materials purchased &used 39,000 pounds

cost of directlabor $23,100

hours of directlabor 4,200 hours

cost of variableoverhead $17,750

cost of fixedoverhead $24,200

actual volume ofproduction 10,000 units

Compute the following variances, Indicate whether eachvariance if favorable or unfavorable

d. labor efficiency variance:$__________

e. overhead spending variance:$________

f. overhead volume variance:$________