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 $10 per pound	$	50
Direct labor: 4 hours at $16 per hour		64
Variable overhead: 4 hours at $7 per hour		28
Total standard cost per unit	$	142

The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24,600 units and incurred the following costs:

1. Purchased 164,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production.

2. Direct laborers worked 57,000 hours at a rate of $17 per hour.

3. Total variable manufacturing overhead for the month was $653,220.

   1. What is the labor rate variance for March?

   2. What is the labor efficiency variance for March?

   3. What is the labor spending variance for March?

   4. What variable manufacturing overhead cost would be included in the company's planning budget for March?