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

Direct materials2 kg of plastic at $5.30 per kilogram		$10.60
Direct labour2 hours at $11.40 per hour		22.80
Variable manufacturing overhead		9.35
Fixed manufacturing overhead		5.50
Total standard cost per unit		$48.25

The master manufacturing overhead budget for the month based on the normal productive capacity of 20,400 direct labour hours (10,200 units) shows total variable costs of $81,600 ($4 per labour hour) and total fixed costs of $61,200 ($3 per labour hour). Normal production capacity is 20,400 direct hours. Overhead is applied based on direct labour hours. Actual costs for producing 9,950 units in November were as follows:

Direct materials (20,500 kg)		$106,600
Direct labour (19,900 hours)		230,840
Variable overhead		79,560
Fixed overhead		60,180
Total manufacturing costs		$477,180

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		$	(Unfavourable, Neither, Favourable?)
Materials price variance		$
Materials quantity variance		$

Total labour variance		$	(Unfavourable, Favourable, Neither?)
Labour price variance		$
Labour quantity variance		$

Calculate the total overhead variance.

Total overhead variance

$

(Unfavourable, Favourable, Neither?)

Calculate the overhead budget variance and the overhead volume variance.

Overhead budget variance		$	(Unfavourable, Favourable, Neither?)
Overhead volume variance		$