Campbell Company manufactures molded candles that are finished by hand. The company developed the following standards for a new line of drip candles.

Amount of direct materials per candle		1.30	pounds
Price of direct materials per pound	$	0.50
Quantity of labor per unit		0.70	hours
Price of direct labor per hour	$	8.80	/hour
Total budgeted fixed overhead	$	139,500

During Year 2, Campbell planned to produce 31,000 drip candles. Production lagged behind expectations, and it actually produced only 25,000 drip candles. At year-end, direct materials purchased and used amounted to 33,900 pounds at a unit price of $0.46 per pound. Direct labor costs were actually $8.40 per hour and 20,100 actual hours were worked to produce the drip candles. Overhead for the year actually amounted to $122,500. Overhead is applied to products using a predetermined overhead rate based on estimated units.

Required

Compute the price and usage variances for direct materials and direct labor.

Compute the fixed cost spending and volume variances.