ABC Manufacturing's standard cost card for one unit of product includes: Direct materials $150, Direct labor (25 hours at $25 per hour), and Factory overhead (based on direct labor hours, 25 hours per unit). During April, the company produced 20,000 units, and actual costs were: Direct materials $3,200,000, Direct labor $5,000,000, and Factory overhead $6,000,000. Calculate the total variance and break it down into material, labor, and overhead variances.