Cohen Company has provided the following information about the company's only product:

Standard direct labour rate $18.20 per hour

Standard direct labour hours per unit 3 hours

Variable manufacturing overhead $3 per standard direct labour hour

Fixed manufacturing overhead 7.50 per standard direct labour hour

Normal capacity for the month 7200 units

During the preceding month, the actual production was 7,560 units. The average rate paid for the 22,800 hours of direct labour was $18.40 per hour. The actual variable manufacturing overhead was $67,080, and the actual fixed manufacturing overhead was $163,000.

Required: Compute such variances as can be derived from the above data.