At the start of 2021, Ceradyne Express Company determined its standard labor cost to be 2.10 hours per unit at $12.00 per hour. The budget for variable overhead was $8 per unit, and budgeted fixed overhead was $15,000 for the year. Expected annual production was 6,000 units. During 2021, the actual cost of labor was $15.39 per hour. Ceradyne Express produced 4,800 units requiring 12,600 direct labor hours. Actual overhead for the year was $49,650. Calculate labor rate and efficiency variances and the controllable overhead variance and the overhead volume variance. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance $ Labor Efficiency Variance $ Controllable Overhead Variance $ Overhead Volume Variance $