Ralston Inc. has provided the following information. Use it to answer #1-8. Give all variances as a positive number. Round ONLY your final answer to dollars.

Standards: Per Unit

direct mats 10 lbs @ 2.6/lbs 26.00

direct labor 2 hours @ 22.5/hour 45.00

variable overhead 2 hours @ $18/hr 36.00

fixed overhead 25.00

Total 132.00

Budgeted production = 7,000 units

actual results

material purchased 74,950 lbs 192,200

material used 74,600 lbs

direct labor 15,530 actual hours 339,500

variable overhead 286,600

fixed overhead 171,400

units produced 7,400 units

Compute the direct labor efficiency variance. Calculate variable overhead rate variance. Round ONLY your final answer. Compute the variable efficiency variance.