Rachmaninov Company manufactures Florimene, used in the plastics industry. The company uses a standard cost system. The following data is available for the month of August.

RACHMANINOV COMPANY STANDARDS FOR PRODUCT FLORIMENE

Direct materials	3 kilograms at $1.00 per kilogram
Direct labor	5 hours at $4.00 per hour
Variable manufacturing overhead	$ 3.20 per direct labor hour
Fixed manufacturing overhead per month	$ 22,356
Normal capacity	5,750 direct labor hours

RACHMANINOV COMPANY ACTUAL RESULTS FOR MONTH OF AUGUST

Direct materials purchased and used	3,100 kilograms at $0.90 per kilogram
Direct labor	4,900 hours at $4.05 per hour
Variable manufacturing overhead	$ 16,170
Fixed manufacturing overhead	$ 20,930
Units produced	1,000 units

REQUIRED: Calculate the following variances for the company for the month of August.

(1) Direct materials price variance.

(2) Direct materials quantity variance.

(3) Direct labor price (rate) variance.

(4) Direct labor quantity (efficiency) variance.

(5) Variable manufacturing overhead price (spending) variance.

(6) Variable manufacturing overhead quantity (efficiency) variance.

(7) Fixed manufacturing overhead price (spending) variance.

(8) Fixed manufacturing overhead volume variance.