Fredman Company has a standard costing system and keeps all its costs up to date. The company's main product is copper wind chimes, which are made in a single department. The standard variable costs for one wind chime (unit) are as follows:

Direct materials (3 yards at $37.50

$12.50 per yard)

Direct labor (2 hours at $9.00 per hour) 18.00

Variable overhead (2 hours @ 10.00

$5.00 per direct labor hour)

Standard variable cost $65.50

per unit

The company's normal capacity is 10,000 direct labor hours. Its budgeted fixed overhead costs for the year were $44,000. During the year, it produced and sold 4,900 wind chimes and it purchased 15,000 yards of direct materials; the purchase cost was $12.40 per yard. The average labor rate was $9.10 per hour, and 10,050 direct labor hours were worked. The company's actual variable overhead costs for the year were $48,900, and its fixed costs were $45,000.

Using the data given, compute the following variances on the provided pages:

1. Direct materials cost variances:

a. Direct materials price variance

b. Direct materials quantity variance

c. Total direct materials cost variance

2. Direct labor cost variances:

a. Direct labor rate variance

b. Direct labor efficiency variance

c. total direct labor cost variance

3. Variable overhead variances:

a. Variable overhead spending variance

b. Variable overhead efficiency variance

c. Total variable overhead variance

4. Fixed overhead variances:

a. Fixed overhead budget variance

b. fixed overhead volume variance

c. Total fixed over head variance