Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours, and its standard costs per unit are as follows:

Direct materials: 5 kg at $10.00 per kg	$	50.00
Direct labour: 2 hours at $15 per hour		30.00
Variable overhead: 2 hours at $5 per hour		10.00
Total standard cost per unit	$	90.00

The company planned to produce and sell 32,000 units in March. However, during March the company actually produced and sold 37,600 units and incurred the following costs:

1. Purchased 200,000 kg of raw materials at a cost of $9.40 per kg. All of this material was used in production.
2. Direct labour: 75,000 hours at a rate of $16 per hour.
3. Total variable manufacturing overhead for the month was $558,750. What is the materials price variance for March? What is the materials quantity variance for March? What is the labour rate variance for March? . What is the labour efficiency variance for March? What is the variable overhead spending variance for March? What is the variable overhead rate variance for March?