ABC Manufacturing's standard cost card for one unit of product includes: Direct materials $100, Direct labor (18 hours at $15 per hour), and Factory overhead (based on direct labor hours, 18 hours per unit). During October, the company produced 14,000 units, and actual costs were: Direct materials $1,400,000, Direct labor $2,000,000, and Factory overhead $2,400,000. Calculate the total variance and break it down into material, labor, and overhead variances.