Flann Kunzangs, LLC is a small manufacturer of a yard decor.  The following information pertains to Q2's production of their very popular concrete gnome.

Variable and fixed overhead are applied based on Direct Labor Hours

Standards

Material: 2.3 pounds per Unit @  $4 per pound

Labor: 2 hours per Unit @  $13.5 per hour

Variable OH: 2 hours per Unit @  $3 per hour

Fixed OH: 2 hours per Unit @  $0.75 per hour*

*based on budgeted production of  12,700 Units

Actuals

Production: 13,000 Units produced during the month

Material: 29,200 pounds purchased and used @ $3.85 per pound

Labor: 26,200 direct labor hours @ $13.6 per hour

Variable OH: $75,680

Fixed OH: $19,450

Determine the following:

1.  Material price variance

2.  Material usage (quantity) variance

3.  Labor rate variance

4.  Labor efficiency variance

5.  Variable overhead spending variance

6.  Variable overhead usage variance

7.  Fixed overhead spending variance

8.  Fixed overhead volume variance