Arnold Company produces a single product. Its standard cost card follows:

Direct Materials: 5 pounds at $10 per pound

Direct Labor : 3 hours at $12 per hour

Variable overhead: 3 hours at $20 per hour

The following additional information is available for the year just completed:

The company manufactured 8,000 units of product during the year

A total of 45,000 pounds of material was purchased and used at a total cost of $405,000

The company worked 25,000 direct labor hours during the year at a total cost of $275,000

Overhead is applied to products on the basis of direct labor hours. Total variable overhead was $525,000

Compute the following variances for the year.

a. Direct materials price:

b. Direct materials quantity:

c. Direct labor rate:

d. Direct labor efficiency:

e. Variable overhead spending:

f. Variable overhead efficiency: