Columbia Company produces a single product. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The standard costs for one unit of product are as follows: Direct material: 6.00 ounces at $0.60 per ounce 3.60 Direct labor: 0.6 hours at $30.50 per hour 18.30 Variable MOH: 0.6 hours at $12.00 per hour $7.20 Total standard variable cost per unit . . . . . . . . . . . . . . . . . . . . . . $29.10 During June, 2100 units were produced. The costs associated with June's operations were as follows: Material purchased: ### ounces at 0.60 per ounce $10,800 Material used: 14000 Ounces ? Direct labor: 1100 hours at 30.50 per hour $33,550 Actal Variable manufactuirng overhead ....................................... $12,980

Required: Compute the direct materials, direct labor, and variable manufacturing overhead variances.