More Hits Company manufactures aluminum baseball bats that it sells to university athletic departments. It has developed the following per unit standard costs for $2022$ for each baseball bat:

In $2022,$ the company planned to produce $120,000$ baseball bats at a level of $60,000$ hours of direct labor.

Actual results for $2022$ are presented below:

Direct materials purchases were $220,000$ pounds of aluminum which cost $$913,000.$

Direct materials used were $220,000$ pounds of aluminum.

Direct labor costs were $$575,260$ for $58,700$ direct labor hours actually worked.

Total manufacturing overhead was $$352,000.$

Actual production was $114,000$ baseball bats.

Instruction

Compute the following variances:

Total labor variance

Direct labor price.

Direct labor quantity.

Total overhead variance.