Queens Manufacturing produces metal products with the following standard quantity and cost information:

Stainless steel

5 sheets at $6.40

$32.00

copper

4 sheets at $ 8.50

$34.00

Direct Labor

7 hours at $20

$140.00

Variable Overhead

6 Machine hours at $5

$30.00

Fixed overhead

6 Machine hours at $4

$24.00

$260.00

Overhead rates were based on normal capacity of 8,000 machine hours.

During October, the company produced 1,105 units. The following costs were incurred in October:

Stainless steel

Purchased 6,000 sheets at $6.20

5,500 sheets used

copper

Purchased 4,100 sheets at $ 8.20

4,500 sheets used

Direct Labor

7,700 hours $ 19 per hour

Variable Overhead

$30,000 based on 5,400 hours

Fixed overhead

$27,000based on 5,400 hours

Determine the following:

a)Total material price variance

b)Total material quantity variance

c)Labor rate variance

d)Labor efficiency variance

e)Variable overhead spending variance

f)Variable overhead efficiency variance

g)Fixed overhead spending variance

h)Fixed overhead volume variance