Butterball starts the year anticipating sales of 10,000 stuffed turkeys. They expect each turkey to take 1 hour of work (at a cost of $13/hour) and to take 16 lbs of direct material (at a cost of $2/lb).

They ultimately sell 11,000 turkeys. They used 2.5 lbs of DM/turkey and paid $4/lb. The purchasing department bought 208,000 lbs of direct material (enough to make 13,000 turkeys). It took workers .75 hours of direct labor per turkey. The union negotiated a 15% pay increase for the workers at the start of production but after Butterball prepared their master budget.

VMOH was estimated to be $80,000. FMOH was estimated to be $45,000. They actually spent $89,000 on VMOH and $47,000 on FMOH. They use direct labor hours as the cost allocation base.

Calculate ALL variances.