Babylon Corporation manufactures luxury sofa sets and uses a standard cost system. It allocates overhead costs based on quantity of direct materials. The companys performance report for January includes the following selected data.

	Static Budget (280 sofa sets)	Actual Production (260 sofa sets)	Explanations
Sales Revenue	$ 500,000		300 x $2000
		$532,000	280 x $1900
Variable manufacturing costs:
Direct Materials	60.000		9,000 meters x $6.90
		55.000	8,370 meters x $6.70
Direct Labor	80.000		9,900 hrs x $ 8.00
		62.000	9,180 hrs x $ 7.80
Variable Manufacturing Ovh	25,000		9,000 meters x $ 3.00
		30.000	8,370 meters x $ 3.40
Fixed manufacturing costs:
Fixed Manufacturing Ovh.	90,000	90,000

Compute total, price and quantity (efficiency) variances for direct materials and direct labor and total, controllable and volume variances for manufacturing overhead.