Delaney company produced 5000 books bags in June, and actual amounts were follows:

Direct material: 10300 yards @ 1.90 per yard

Direct labor: 2890 hours @ 13 per hour

Variable overhead: 4900

Fixed overhead: $35900

Direct materials: 2 yards per book bag @ 1.90 per yard

Direct labor: 0.70 direct labor hours per book bag @ $13.40 per direct labor hour

Variable overhead: 0.70 direct labor hours per book bag @ 2.20 per direct labor

Fixed overhead: $33600 (0.7 direct labor hours per book bag @ $8 per direct labor hour)

1. Compute cost and efficiency variances for direct materials, direct labor, and variable overhead.

2. Compute the cost and volume variances for fixed overhead