Delta Products prepares its budgets on the basis of standard costs. A responsibility report is prepared monthly showing the differences between master budget and actual results. Variances are analyzed and reported separately. There are no materials inventories.

The following information relates to the current period:

Standard costs (per unit of output)
Direct materials, 6 gallons @ $4.00 per gallon	$	24
Direct labor, 5.00 hours @ $32.00 per hour		160
Factory overhead
Variable (25% of direct labor cost)		40
Total standard cost per unit	$	224

Actual costs and activities for the month follow:

Materials used		15,420	gallons at $1.86 per gallon
Output		2,180	units
Actual labor costs		7,000	hours at $40.60 per hour
Actual variable overhead	$	71,700

Required: Prepare a cost variance analysis for the variable costs. (Do not round intermediate calculation Direct materials Price variance Efficiency variance Direct materials cost variance Direct labor: Price variance Efficiency variance Direct labor cost variance Variable overhead Price variance Efficiency variance Variable overhead cost variance