DEF Ltd manufactures a product with the following standard costs: Direct materials $140 per unit, Direct labor $110 per unit, and Factory overhead (based on direct labor hours, 22 hours per unit) $90 per unit. During April, the company produced 22,000 units. Actual costs were: Direct materials $3,000,000, Direct labor $2,420,000, and Factory overhead $1,980,000. Calculate the total variance and break it down into material, labor, and overhead variances.