Orville Company's standard and actual costs per unit for the most recent period, during which 400 units were actually produced, are given below:

Standard Actual

Materials:

Standard: 2 foot at $1.50 per foot........................ $3.00

Actual: 2.1 foot at $1.60 per foot........................ $3.36

Direct Labor:

Standard: 1.5 hours at $6.00 per hour.................. 9.00

Actual: 1.4 hours at $6.50 per hour.................... 9.10

Variable overhead:

Standard: 1.5 hours at $3.40 per hour................. 5.10

Actual: 1.4 hours at $3.10 per hour................... 4.34

Total unit cost............................................. $17.10 actual$16.80

1.Materials price variance

2.Materials quantity variance

3.Direct labour rate variance

4.Direct labour efficiency variance

5.Variable overhead spending variance

6.Variable overhead efficiency variance