Paynesville Corporation manufactures and sells a preservative used in food and drug manufacturing. The company carries no inventories. The master budget calls for the company to manufacture and sell 106,000 liters at a budgeted price of $120 per liter this year. The standard direct cost sheet for one liter of the preservative follows.

Direct materials	(2 pounds @ $7)	$	14
Direct labor	(0.5 hours @ $30)		15

Variable overhead is applied based on direct labor hours. The variable overhead rate is $50 per direct-labor hour. The fixed overhead rate (at the master budget level of activity) is $25 per unit. All non-manufacturing costs are fixed and are budgeted at $1.5 million for the coming year.

At the end of the year, the costs analyst reported that the sales activity variance for the year was $396,000 unfavorable.

The following is the actual income statement (in thousands of dollars) for the year.

Sales revenue	$	12,218
Less variable costs
Direct materials		1,318
Direct labor		1,460
Variable overhead		2,430
Total variable costs	$	5,208
Contribution margin	$	7,010
Less fixed costs
Fixed manufacturing overhead		1,080
Non-manufacturing costs		1,260
Total fixed costs	$	2,340
Operating profit	$	4,670

During the year, the company purchased 182,000 pounds of material and employed 43,400 hours of direct labor. Required: a. Compute the direct material price and efficiency variances. b. Compute the direct labor price and efficiency variances. c. Compute the variable overhead price and efficiency variances.

a. direct materials:

price variance

efficiency variance

b. direct labor:

price variance

efficiency variance

c. variable overhead:

price variance

efficiency variance

please show math work.