Silmon Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate
Direct materials	5.7	grams	$	6.00	per gram
Direct labor	0.5	hours	$	13.00	per hour
Variable overhead	0.5	hours	$	3.00	per hour

In June the company produced 5,000 units using 29,750 grams of the direct material and 2,660 direct labor-hours. During the month the company purchased 24,900 grams of the direct material at a price of $5.80 per gram. The actual direct labor rate was $13.60 per hour and the actual variable overhead rate was $2.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase: