Food Products Ltd produces containers of frozen food. The practical capacity of its factory is 2,400 cases of food per month. During the last month, the factory produced 1,450 cases of food and incurred the following actual costs.

Direct materials (30,000 kilograms purchased and used)	$ 66,000
Direct labour (8,000 direct labour hours)	151,200
Variable overhead	12,800
Fixed overhead	28,000

The budgeting department provided the following standard costs and annual budget information (evenly distributed throughout the year):

Standard costs per Case
Direct materials (20 kg at $2)	$40.00
Direct labour (5 hours at $18)	90.00
Variable overhead (5 hours at $1.50)	7.50
Fixed overhead (5 hours at $3)	15.00
Total	$152.50

Annual Budget Information
Variable overhead	$180,000
Fixed overhead	$360,000
Planned activity for the year	120,000 direct labour hours

For the purpose of preparing the monthly performance report for the last month, calculate the following cost variances:

Direct material price variance (DMPV)

Direct material quantity variance (DMPQ)

Direct labour rate variance (DLRV)

Direct labour efficiency variance (DLEV)

Variable overhead spending variance (VOSV)

Variable overhead efficiency variance (VOEV)

Fixed overhead budget variance (FOHBV)

Fixed overhead volume variance (FOHVV)