Grouper, Inc. manufactures one product called tybos. The company uses a standard cost system and sells each tybo for $8. At the start of monthly production, Grouper estimated 9,570 tybos would be produced in March. Grouper has established the following material and labor standards to produce one tybo:

		Standard Quantity		Standard Price
Direct materials		2.5 pounds		$3 per pound
Direct labor		0.6 hours		$10 per hour

During March 2022, the following activity was recorded by the company relating to the production of tybos:

1.		The company produced 9,190 units during the month.
2.		A total of 24,220 pounds of materials were purchased at a cost of $66,605.
3.		A total of 24,220 pounds of materials were used in production.
4.		5,210 hours of labor were incurred during the month at a total wage cost of $57,310.

Calculate the following variances for March for Grouper, Inc. Identify whether each variance is favorable or unfavorable.