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

Direct materials2 kg of plastic at $5.50 per kilogram		$11.00
Direct labour2 hours at $11.35 per hour		22.70
Variable manufacturing overhead		9.80
Fixed manufacturing overhead		5.30
Total standard cost per unit		$48.80

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 $104,000 ($5 per labour hour) and total fixed costs of $83,200 ($4 per labour hour). Normal production capacity is 20,800 direct hours. Overhead is applied based on direct labour hours. Actual costs for producing 10,140 units in November were as follows:

Direct materials (20,500 kg)		$111,725
Direct labour (20,280 hours)		234,234
Variable overhead		101,920
Fixed overhead		82,160
Total manufacturing costs		$530,039

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		$	UnfavourableNeither favourable nor unfavourableFavourable
Materials price variance		$	UnfavourableNeither favourable nor unfavourableFavourable
Materials quantity variance		$	Neither favourable nor unfavourableFavourableUnfavourable

Total labour variance		$	FavourableUnfavourableNeither favourable nor unfavourable
Labour price variance		$	Neither favourable nor unfavourableUnfavourableFavourable
Labour quantity variance		$	FavourableUnfavourableNeither favourable nor unfavourable

Calculate the total overhead variance.

Total overhead variance

$

Neither favourable nor unfavourableFavourableUnfavourable

Calculate the overhead budget variance and the overhead volume variance.

Overhead budget variance		$	UnfavourableFavourableNeither favourable nor unfavourable
Overhead volume variance		$	UnfavourableFavourableNeither favourable nor unfavourable