Standard costs per unit for a product are: Direct materials $10/kg (4 kg per unit), Direct labor $20/hour (2 hours per unit), and Variable overhead $15 per unit. During the period, 5,000 units were produced, and actual costs were: Direct materials $48,000, Direct labor $98,000, and Variable overhead $70,000. Calculate the direct material price variance, direct material quantity variance, direct labor rate variance, direct labor efficiency variance, and variable overhead spending variance.