Cascade Incorporated has provided the following information:

Standards:		Per Unit
Direct materials	5.00 pounds @ $4.40 per pound	$ 22.00
Direct labor	2 hours @ $12.59 per hour	33.00
Variable overhead (based on direct labor hours)	2 hours @ $19.00 per hour	38.00
Fixed overhead		15.00
Total		$ 108.00

Budgeted production = 5,090 units

Actual results:
Direct materials	29,650 pounds @ $4.42	$ 131,053
Direct labor	11,520 @ $12.64	145,613
Variable overhead		126,420
Fixed overhead		130,300
Units produced	3,200 units

Required:

Calculate the direct materials price variance.

Note: Do not round your intermediate calculations. Round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Calculate the direct materials quantity variance.

Note: Round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Calculate the direct labor rate variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Calculate the direct labor efficiency variance.

Note: Do not round intermediate calculations and round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Calculate the variable overhead rate variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Calculate the variable overhead efficiency variance.

Note: Do not round intermediate calculations and round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Calculate the fixed overhead spending variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).