Short Problem Bay Company, which manufactures soap products, has developed the following standards for direct materials and direct labor for one case of bar soap: Direct materials: 12 pounds @ $4 per pound Direct labor: 5 hours @ $15 per hour Factory overhead rates per direct labor hour, based on 100% capacity of 100,000 hours: Variable: $4.00 Fixed: $10.00 During the year, 15,000 cases of bar soaps were manufactured. Actual costs incurred were: Direct materials: 190,000 pounds used at a cost of $3.90/lb. Direct labor: 73,000 hours used Direct labor cost: $1,080,400 Factory overhead: $1,000,000 fixed; $290,000 variable. Required: Compute the following, showing all work:

1. The direct materials quantity variance.

2. The direct materials price variance.

3. The direct labor efficiency variance.

4. The direct labor rate variance.

5. The overhead controllable variance.

6. The overhead volume variance.