Northern illinois manufacturing reported the following results from last year operations:

Sals(1,320,000 units)

Variable Expenses:

Direct Materials 1,940,400

Direct Labor 5,450,220

Manufacturing OH 2,100,500

Selling and administrative 2,112,0000

Total Variable 11,603,120

Contribution Margin 4,236,880

Fixed Expenses

Manufacturing OH 767,700

Selling and administrative 1,126,800

Total fixed 1,894,500

NOI 2,342,380

Budgeted information for Northern Illinois is based on the following information:

Sales-units 1,300,000

Sales price $12 per unit

Direct materials $ 1,50 per unit

Direct labor $3.60 per unit

Variable OH $1.50 per unit

Variable S&A $1.6 per unit

Fixed OH $750,000

Fixed S&A $1,125,000

Direct materials -- standard quantity 2.00 lbs,standard price 0.75 per pound, standard cost 1.5

direct labor ---standard quantity 0.2 hrs, standard price 18.00 per hour, standard cost 3.6

vAriable OH-----standard price 1.5 per unit

During the year, the company purchased and used 2,772,000 pounds of material. the company worked 302,790 hours at a rate of $18 per hour

1.determine the material price and quantity variances,direct labor price and quantity variances and variable overhead spending and efficiency variances.