ABC Manufacturing's standard cost card for one unit of product includes: Direct materials $20, Direct labor (2 hours at $15 per hour), and Factory overhead (based on direct labor hours, 2 hours per unit). During May, the company produced 5,000 units, and actual costs were: Direct materials $100,000, Direct labor $150,000, and Factory overhead $80,000. Calculate the total variance and break it down into material, labor, and overhead variances.