Chillco Corporation produces containers of frozen food. During April, Chillco produced 790 cases of food and incurred the following actual costs.

Variable overhead	$	7,000
Fixed overhead		21,600
Actual labor cost (4,500 direct-labor hours)		93,150
Actual material cost (12,500 pounds purchased and used)		27,500

Overhead is budgeted and applied using direct-labor hours in a standard costing system. Standard cost and annual budget information are as follows:

Standard Costs per Case
Direct labor (5 hours at $20 per hour)	$	100.00
Direct material (15 pounds at $1.90 per pound)		28.50
Variable overhead (5 direct-labor hours at $1.60 per hour)		8.00
Fixed overhead (5 direct-labor hours at $3 per hour)		15.00
Total	$	151.50

Annual Budget Information
Variable overhead	$	80,000
Fixed overhead	$	150,000
Planned activity for year		50,000	direct-labor hours

Required: Compute the following cost variances from the available data.

Direct-material price variance

Direct-material purchase price variance

Direct-material quantity variance

Direct-labor rate variance

Direct-labor efficiency variance

Variable-overhead spending variance

Variable-overhead efficiency variance

Fixed-overhead budget variance

Fixed-overhead volume variance favorable