Bettys Bakery has the following standard cost sheet for one unit of its most popular cake:

	SQ		SP
Direct materials	1.2	pounds	$	1.50	per pound
Direct labor	0.8	hours	$	12.00	per hour

During the month of May, the company made 840 cakes and incurred the following actual costs.

Direct materials purchased and used (1,220 pounds) $1,586

Direct labor (900 hours) $10,350

Required:

1. Calculate the direct materials price variance.

2. Calculate the direct materials quantity variance.

3. Calculate the direct materials variance.

4. Calculate the direct labor rate variance.

5. Calculate the direct labor efficiency variance.

6. Calculate the direct labor spending variance.