Long Tables Ltd. manufactures large outdoor tables using pinewood. The company uses a standard cost system and a flexible budget for manufacturing costs. Standard cost details manufacturing one table is as follows:

Direct material (11 metres @ $6/m)	$66.00
Direct labour (2.5 hrs @ 17.50/hr)	$43.75
Variable overhead	$37.50
Fixed overhead	$52.50**
Total	$199.75
** Denominator level of capacity is 100 tables

Factory overhead is applied on the basis of direct labour hours.

During the month:

• 600 meters of pinewood was purchased at a rate of $5.10 per metre.
• Total direct labour expense was $4,625, for 185 hours of work to make 85 tables.
• Stocktakes showed 950 meters of pinewood was used in production.
• The total overhead incurred was $4600 of which $3750 was fixed.
• Total applied fixed overhead was $4462.50.
• There was no opening or closing WIP.

Calculate the following variances for the month, selecting the correct answer for each using the dropdown menu: