Chillco Corporation produces containers of frozen food. During April, Chillco produced 805 cases of food and incurred the following actual costs.

Variable overhead	$	7,300
Fixed overhead		22,900
Actual labor cost (6,000 direct-labor hours)		107,400
Actual material cost (25,000 pounds purchased and used)		60,000

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 (6 hours at $17 per hour)	$	102.00
Direct material (30 pounds at $2.20 per pound)		66.00
Variable overhead (6 direct-labor hours at $1.60 per hour)		9.60
Fixed overhead (6 direct-labor hours at $4 per hour)		24.00
Total	$	201.60

Annual Budget Information
Variable overhead	$	96,000
Fixed overhead	$	240,000
Planned activity for year		60,000	direct-labor hours

Required: Compute the following cost variances from the available data. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Do not round intermediate calculations.) Direct-material price variance Unfavorable

Direct-material purchase price variance Unfavorable

Direct-material quantity variance Unfavorable

Direct-labor rate variance Unfavorable

Direct-labor efficiency variance Unfavorable

Variable-overhead spending variance Favorable

Variable-overhead efficiency variance Unfavorable

Fixed-overhead budget variance Unfavorable

Fixed-overhead volume variance Unfavorable