Anthon Corporation has provided the following information regarding last month's activities. Units produced (actual) 10,800 Master production budget Direct materials $ 239,580 Direct labor 203,280 Overhead 275,275 Standard costs per unit Direct materials $ 3.96 per liter 5 liters per unit of output Direct labor $ 33.60 per hour 0.50 hour per unit Variable overhead $ 29.50 per direct labor-hour Actual costs Direct materials purchased and used $ 226,980 (58,200 liters) Direct labor 179,892 (5,260 hours) Overhead 282,000 (58% is variable) Variable overhead is applied on the basis of direct labor-hours.

Required:

Calculate all variable production cost price and efficiency variances and fixed production cost price and production volume variances.