Lumpy Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Inputs	(1) Standard Quantity or Hours	(2) Standard Price or Rate	Standard Cost (1) (2)
Direct materials	5 pounds	$8.00 per pound	$ 40.00
Direct labor	2 hours	$14 per hour	28.00
Variable overhead	2 hours	$5 per hour	10.00
Total standard cost per unit			$ 78.00

The planning budget for March was based on producing and selling 25,000 units. However, during March the company actually produced and sold 30,000 units and incurred the following costs:

Purchased 160,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production.

Direct laborers worked 55,000 hours at a rate of $15.00 per hour.

Total variable manufacturing overhead for the month was $280,500.

3.a) What is the labor spending variance for March?

3.b) What variable manufacturing overhead cost would be included in the companys planning budget for March?

3.c) What variable manufacturing overhead cost would be included in the companys flexible budget for March?

3.d) What is the variable overhead rate variance for March?

3.e) What is the variable overhead efficiency variance for March?