Seat Corp. makes plastic folding chairs. The following information is available regarding the standard cost of making a chair:

It should cost $4 per kilogram to purchase the plastic used to make chairs.

It should take 0.25 labor hours to make a chair.

Overhead is allocated using direct labor hours as the allocation base.

Total standard cost of a chair is $13.

The following information is available regarding actual results for the past month:

Actual production and sales were 24,000 chairs.

Actual material used was 37,500 kilograms and actual material cost for the month was $157,500.

Material price variance was 7,500 unfavorable.

Material efficiency variance was 6,000 unfavorable.

Direct labor price variance was 4,560 unfavorable.

Actual direct labor hours worked was 5,700 and actual labor cost for the month was $95,760.

They under-applied their overhead by $3,000.

Required:

A) Calculate the material and labor variances for the month?

B) Assume all overhead is fixed. What are the actual and applied overhead amounts?