Hellier Contractors paints interiors of residences and commercial structures. The firm's management has established cost standards per 100 square feet of area to be painted.

Direct material ($18 per gallon of paint)	$1.50
Direct labor	2.00
Variable overhead	0.60
Fixed overhead (based on 600,000 square feet per month)	1.25

Management has determined that 400 square feet can be painted by the average worker each hour. During May, the company painted 600,000 square feet of space and incurred the following costs:

Direct material (450 gallons purchased and used)	$ 8,300.00
Direct labor (1,475 hours)	12,242.50
Variable overhead	3,480.00
Fixed overhead	7,720.00

6. Determine the labor rate variance (LRV) (do not include a negative sign or words in your answer)

7. Determine the labor efficiency variance (LEV) (do not include a negative sign or words in your answer)

8. Determine the Total Labor Variance (do not include a negative sign or words in your answer)

9. Determine the Variable overhead spending variance (do not include a negative sign or words in your answer)

10. Determine the Variable overhead efficiency variance (do not include a negative sign or words in your answer)

11. Determine the Total Variable Overhead Variance (do not include a negative sign or words in your answer)

12. Determine the Fixed overhead spending variance (do not include a negative sign or words in your answer)

13. Determine the Volume variance (do not include a negative sign or words in your answer)

14. Determine the Total Fixed Overhead Variance (do not include a negative sign or words in your answer)