A manufacturing company's standard and actual costs per unit for the most recent period, during which 790 units were produced, are given below: There was no inventory of materials at the beginning or end of the period.

	Standard			Actual
	Quantity/Time	Price/Rate	Cost	Quantity/Time	Price/Rate	Cost
Materials:	4.75 pounds	$11.00 per pound	$52.25	5.75 pounds	$11.60 per pound	$66.70
Direct labour:	3 hours	$13.90 per hour	$41.70	2 hours	$13.10 per hour	$26.20
Variable manufacturing	3 hours	$3.00 per hour	$9.00	2 hours	$2.70 per hour	$5.40
overhead:
Total unit cost:	---	---	$102.95	---	---	$98.30

1) Material price variance

2) Material quantity variance

3) Labour rate and labour efficiency variance

4)Variable overhead spending variance

5) Variable overhead efficiency variance