DEF Ltd manufactures a product with the following standard costs: Direct materials $75 per unit, Direct labor $60 per unit, and Factory overhead (based on direct labor hours, 12 hours per unit) $45 per unit. During September, the company produced 14,000 units. Actual costs were: Direct materials $840,000, Direct labor $700,000, and Factory overhead $510,000. Calculate the total variance and break it down into material, labor, and overhead variances.