DEF Ltd produces a product with the following standard costs: Direct materials $130 per unit, Direct labor $100 per unit, and Factory overhead (based on machine hours, 25 hours per unit) $80 per unit. During April, the company produced 20,000 units. Actual costs were: Direct materials $2,600,000, Direct labor $2,000,000, and Factory overhead $1,600,000. Calculate the total variance and break it down into material, labor, and overhead variances.