Harris Corporation manufactures a single product. The standard cost per unit of product is as follows:

Direct materials 2 kilogram of plastic at $5 per kilogram	$10.00
Direct labour 2 hours at $12 per hour	24.00
Variable manufacturing overhead 2 hours @ $6 per hour	12.00
Fixed manufacturing overhead 2 hours @ $3 per hour	6.00
	$52.00

The master manufacturing overhead budget for the month is based on normal capacity of 15,000 direct labour hours. Overhead is applied using direct labour hours.

During November, 15,000 kilograms of direct materials were used to produce 7,600 units.

Actual costs incurred in November are as follows:

Direct materials (18,000 kilograms purchased)	$ 88,200
Direct labour (14,900 hours)	181,780
Variable overhead	88,990
Fixed overhead	44,000

Required

Calculate the following variances:

- Direct materials price variance

- Direct materials quantity (usage) variance

- Variable overhead spending variance

- Variable overhead efficiency variance

- Fixed overhead budget variance

- Fixed overhead volume variance