A company sets standard costs for its product as follows:

Direct materials: 4 kilograms per unit at $6 per kilogram

Direct labor: 2 hours per unit at $15 per hour

Variable overhead: $8 per unit During the month, the company produced 3,000 units and incurred the following actual costs:

Direct materials: 12,500 kilograms at $6.20 per kilogram

Direct labor: 6,100 hours at $14.80 per hour

Variable overhead: $25,000 Calculate the direct material price variance, direct material quantity variance, direct labor rate variance, direct labor efficiency variance, and variable overhead spending variance.