Sad Sack and Strange Mitchell Limited produces a single product premium vintage lemonade.

Variable manufacturing overhead is applied to products based on direct machine-hours.

The standard costs for one unit of product are as follows:

Direct Material: 6 litres at $12.00 per litre	$72.00
Direct Labour: 2.5 hours at $10.00 per hour	$25.00
Variable Manufacturing Overhead: 1.5 machine-hours at $12.00 per hour	$18.00
Total Standard Variable Cost Per Unit	$115.00

The company had originally planned on producing 108,000 units during the month of March but only 104,000 units were actually produced. The actual costs incurred with Marchs operations were as follows:

	Total Cost
Direct Material Purchased: 650,000 litres	$7,450,000.00
Material Used in Production: 615,000 litres	-
Direct Labour: 272,000 hours	$2,819,000.00
Variable Manufacturing Overhead	$1,720,000.00

Actual total machine-hours for March totalled 148,000.

Total applied variable manufacturing overhead totalled $1,776,000.

Required:

Compute all the key variances for direct materials, direct labour, and variable manufacturing.