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

Direct materials2 kg of plastic at $5.20 per kilogram $10.40

Direct labour2 hours at $11.90 per hour 23.80

Variable manufacturing overhead 8.05

Fixed manufacturing overhead 5.55

Total standard cost per unit $47.80

The master manufacturing overhead budget for the month based on the normal productive capacity of 20,800 direct labour hours (10,400 units) shows total variable costs of $83,200 ($4 per labour hour) and total fixed costs of $62,400 ($3 per labour hour). Normal production capacity is 20,800 direct hours. Overhead is applied based on direct labour hours. Actual costs for producing 10,110 units in November were as follows:

Direct materials (20,500 kg) $105,575

Direct labour (20,220 hours) 244,662

Variable overhead 81,120

Fixed overhead 61,360

Total manufacturing costs $492,717

The purchasing department normally buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored.

Calculate all of the materials and labour variances. (Round intermediate calculations to 2 decimal places, e.g. 1.25 and final answers to 0 decimal places, e.g. 125.)

Total materials variance $

Materials price variance $

Materials quantity variance $

Total labour variance $

Labour price variance $

Labour quantity variance $

Calculate the total overhead variance.

Total overhead variance $

Calculate the overhead budget variance and the overhead volume variance.

Overhead budget variance $ Overhead volume variance $