Optoqus has the following standard cost card per widget produced:

Direct Materials	2.6 pounds @ $6.40	$16.64
Direct Labor	0.8 hours @ 19.80	15.84
Variable Overhead	0.8 direct labor hours x $2.50	2.00
Fixed Overhead	0.8 direct labor hours x $4.50	3.60
Total Standard Cost per widget		$38.08

The static budget was established on the expectation that 2,500 widgets would be made using 2,000 direct labor hours during the month of January.

In January 2,200 widgets were produced and the following actual costs were incurred.

5,830 lbs. of material costing $36,146 was purchased and used.

Direct labor hours totaled 1,900 at a cost of $38,000

Actual variable overhead costs were $4,750.

Fixed overhead totaled $7,250.

calculate following variances for the month of January (be sure to indicate whether each variance is favorable or unfavorable).

a material price variance

b material efficiency variance

c total material cost variance

d the direct labor rate variance

e the direct labor efficiency variance

f total direct labor cost variance

g variable overhead spending variance

h variable overhead efficiency variance

i total variable overhead cost variance