Fortes Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Input Standard Quantity Standard Price

Direct material 8 ounces $6.1

Direct labor 0.6hours $19.8

Variable MOH 0.6hours $4.4

The company has reported the following actual results for April:

Actual output 5,600 units

Raw material purchased 48,200 ounces

Actual cost of raw materials purchased 279,560

Raw materials used in production 44,810 ounces

Actual direct labor-hours 3,150 hours

Actual direct labor cost $ 64,890

Actual variable overhead cost $ 12,915

Calculate the price and quantity variances for direct materials, direct labor, and variable manufacturing overhead. (Use the materials purchased when you calculate the direct material price variance.)