Sweetly Sent, Incorporated, manufactures scented pillar candles. Its standard cost information for the month of February follows: Standard Quantity Standard Price (Rate) Standard Unit Cost Direct materials (wax) 15 ounce $ 0.05 per ounce $ 0.75 Direct labor 0.25 hour $ 14.00 per hour 3.50 Variable manufacturing overhead (based on direct labor hours) 0.25 hour $ 0.40 per hour 0.10 Fixed manufacturing overhead ($10,000 40,000 units) 0.25 Sweetly Sent has the following actual results for the month of February: Number of units produced and sold 38,500 Number of ounces of wax purchased and used 583,000 Cost of wax used $ 37,895 Number of labor hours worked 9,900 Direct labor cost $ 136,620 Variable overhead cost $ 3,630 Fixed overhead cost $ 9,900

Required: Calculate the direct materials price, quantity, and total spending variances for Sweetly Sent. Calculate the direct labor rate, efficiency, and total spending variances for Sweetly Sent. Calculate the variable overhead rate, efficiency, and total spending variances for Sweetly Sent.