ABC Manufacturing's standard cost card for one unit of product includes: Direct materials $25, Direct labor (3 hours at $12 per hour), and Factory overhead (based on direct labor hours, 3 hours per unit). During May, the company produced 4,000 units, and actual costs were: Direct materials $100,000, Direct labor $150,000, and Factory overhead $120,000. Calculate the total variance and break it down into material, labor, and overhead variances.