Dillard, Incorporated, has developed the following standard cost data based on a denominator volume of 60,000 direct labor hours (DLHs). Budgeted fixed overhead is $360,000 and budgeted variable overhead is $180,000 at this level of activity.

Direct material (DM):
Standard pounds per unit of output	3.0
Standard cost per pound of material	$ 2.00
Standard DM cost per unit of output	$ 6.00
Direct labor (DL):
Standard DLHs per unit of output	0.5
Standard wage rate (price) per DLH	$ 8.00
Standard DL cost per unit of output	$ 4.00
Factory overhead
Standard DLH per unit	0.50
Standard overhead application rate per DLH	$ 9.00
Standard overhead cost per unit of output	$ 4.50
Total standard cost per unit produced	$ 14.50

During the most recent period, the company used 48,000 DLHs to produce 128,000 units. Additional actual results for the period include the following:

Direct material:
Pounds of materials used	380,000
Total cost of materials used	$ 779,000
Direct labor:
Number of DLHs worked	63,000
Total labor cost incurred	$ 507,150
Variable overhead	$ 220,000
Fixed overhead	$ 365,000

Required: Determine all variances for direct materials, direct labor, and factory overhead. Use a 4-variance breakdown (decomposition) of the total overhead variance for the period. Assume that the direct materials price variance is calculated at point of production, not point of purchase. Note: this problem requires knowledge from Chapter 14.