Golden Food Products produces special$-$formula pet food. The company carries no inventories. The master budget calls for the company to manufacture and sell $126,000$ cases at a budgeted price of $$60$ per case this year. The standard direct cost sheet for one case of pet food follows:

Direct materials $(3$ pounds @ $$2)$ $ $6$

Direct labor $(0\mathrm{.}25$ hours @ $$32)8$

Variable overhead is applied based on direct labor$-$hours. The variable overhead rate is $$16$ per direct labor$-$hour. The fixed overhead rate $($at the master budget level of activity$)$ is $$10$ per unit. All nonmanufacturing costs are fixed and are budgeted at $$2\mathrm{.}2$ million for the coming year.

At the end of the year, the costs analyst reported that the sales activity variance for the year was $$336,000$ favorable.

The following is the actual income statement $($in thousands of dollars$)$ for the year for Golden Food Products:

Sales revenue $ $13,800$

Less variable costs

Direct materials $824$

Direct labor $1,016$

Variable overhead $539$

Total variable costs $ $2,379$

Contribution margin $ $11,421$

Less fixed costs

Fixed manufacturing overhead $2,020$

Nonmanufacturing costs $2,137$

Total fixed costs $ $4,157$

Operating profit $ $7,264$

During the year, the company purchased $326,000$ pounds of material and employed $34,180$ hours of direct labor.

Required:

Compute the direct materials price and efficiency variances.

Compute the direct labor price and efficiency variances.

Compute the variable overhead price and efficiency variances.