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DEF Ltd produces a product with the following standard costs: Direct materials $18 per unit, Direct labor $12 per unit, and Factory overhead (based on

DEF Ltd produces a product with the following standard costs: Direct materials $18 per unit, Direct labor $12 per unit, and Factory overhead (based on machine hours, 3 hours per unit) $9 per unit. During June, the company produced 8,000 units. Actual costs were: Direct materials $150,000, Direct labor $100,000, and Factory overhead $90,000. Calculate the total variance and break it down into material, labor, and overhead variances.

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