Hector Company has developed the following standard costs for its product for 2012:

HECTOR COMPANY Standard Cost Card Product A

Cost Element

Standard Quantity

Standard Price

=

Standard Cost

Direct materials	4 pounds	$3	$12
Direct labor	3 hours	8	24
Manufacturing overhead	3 hours	4	12
			$48

The company expected to produce 25,000 units of Product A in 2012 and work 75,000 direct labor hours.

Actual results for 2012 are as follows:

26,000 units of Product A were produced.

Actual direct labor costs were $630,800 for 76,000 direct labor hours worked.

Actual direct materials purchased and used during the year cost $283,500 for 105,000 pounds.

Actual variable overhead incurred was $130,000 and actual fixed overhead incurred was $170,000.

I need Materials Quanity variance, Total direct labor Variance, Direct labor quanity variance, direct mats price variance and total overhead variance