Black and Decker Corporation has the following information is for their standard and actual costs:

Standard Costs:

Budgeted units of production - 9,000 (100% of capacity)

Standard material per unit - 12 lbs.

Standard material cost - $14.00 per pound

Standard labor hours per unit - 12

Standard labor rate - $29.00 per hour

Standard variable overhead rate - $7.50 per labor hour

Budgeted fixed overhead - $729,000

Fixed overhead rate is based on budgeted labor hours at 100% capacity

Actual Costs:

Actual Production - 8,400 units

Actual material purchased and used - 87,360 pounds

Actual total material cost - $1,222,350

Actual labor - 101,200 hours

Actual total labor costs - $2,884,200

Actual fixed overhead - $756,250

Actual variable overhead - $715,000

Determine: (a) the quantity, price variance, and total direct materials cost variance; (b) the time variance, rate variance, and total direct labor cost variance; and (c) the volume variance, controllable variance, and total factory overhead cost variance.