Standard costs per unit for a product are: Direct materials $12/kg (3 kg per unit), Direct labor $25/hour (2.5 hours per unit), and Variable overhead $20 per unit. During the period, 4,500 units were produced, and actual costs were: Direct materials $52,000, Direct labor $115,000, and Variable overhead $90,000. Calculate the direct material price variance, direct material quantity variance, direct labor rate variance, direct labor efficiency variance, and variable overhead spending variance.