Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct materials: 5 pounds at $8 per pound	$ 40
Direct labor: 4 hours at $15 per hour	60
Variable overhead: 4 hours at $5 per hour	20
Total standard cost per unit	$ 120

The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs:

1. Purchased 150,000 pounds of raw materials at a cost of $6.40 per pound. All of this material was used in production.
2. Direct laborers worked 66,000 hours at a rate of $18 per hour.
3. Total variable manufacturing overhead for the month was $413,820.

What is the labor spending variance for March, the variable overhead rate variance for March, and the variable overhead efficiency variance for March?