An automobile manufacturer has set the following standard costs for one vehicle:

• Direct materials: $8,000
• Direct labor: $2,000
• Variable overhead: $1,000
• Fixed overhead: $3,000

a. Calculate the standard cost per vehicle. b. Determine the total standard cost for producing 500 vehicles. c. If actual costs incurred for producing 450 vehicles are: direct materials $3,500,000, direct labor $900,000, variable overhead $450,000, and fixed overhead $1,300,000, calculate the total variance.