STANDARD COST CARD PER UNIT
Materials: 4 feet $14.25 per foot	$ 57.00
Direct labor: 8 hours $10 per hour	80.00
Variable overhead: 8 direct labor hours $8 per hour	64.00
Fixed overhead: 8 direct labor hours $12 per hour	96.00
Total standard cost per unit	$297.00

The following information is available regarding the company's operations for the period:

Units produced:	11,000
Materials purchased:	52,000 feet @ $13.95 per foot
Materials used:	40,000 feet
Direct labor:	84,000 hours costing $840,000
Manufacturing overhead incurred:
Variable	$756,000
Fixed	$1,000,000

Budgeted fixed manufacturing overhead for the period is $960,000, and the standard fixed overhead rate is based on expected capacity of 80,000 direct labor hours. Required:

a.	Calculate the materials price variance.
b.	Calculate the materials usage variance.
c.	Total materials variance.
d.	Calculate the direct labor rate variance.
e.	Calculate the direct labor efficiency variance.
f.	Total labor variance.
g.	Calculate the variable manufacturing overhead spending variance.
h.	Calculate the variable manufacturing overhead efficiency variance.
i.	Calculate the fixed manufacturing overhead spending variance.
j.	Calculate the fixed manufacturing overhead volume variance.