Miller, Inc. manufactures construction equipment and farm machinery tires. For the month of June, year 1, Miller expects to produce 2,500 tires and sell the same number at $1,000 per tire. Budgeted selling and administrative costs for the tires (all fixed) are expected to equal to $50,000. The standard costs per tire are as follows:

Direct materials	100 pounds @ $2/pound	$200
Direct labor	20 DLH @ $9/DLH	180
Variable overhead	4.5 MH @$10/MH	45
Fixed overhead	4.5 MH @$50/MH	225
Standard cost per unit		$650

Actual results for June differed from the budgeted results. Miller produced 2,300 tires, but sold only 2,000 at a price of $1,050 per tire. Actual fixed selling and administrative costs were $60,000. Actual production costs also differed from the standard:

Direct materials purchased	240,000 pounds @ $1.80/pound	$432,000
Direct materials used	240,000 pounds
Direct labor	44,000 DLH @ $9.20/DLH	404,800
Variable overhead	10,800 MH @$10.20/MH	110,160
Fixed overhead		500,000

Compute the production cost variances, showing your work below.

DM price variance		DM quantity variance
DL rate variance		DL efficiency variance
VOH spending variance		VOH efficiency variance
FOH budget variance		FOH production volume variance