Swifty Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Swifty, based on performing 2,100 core tests per month.

DM Stnd Price $.50/lb Stnd Quantity 4 lbs. Stnd Cost $2

DL Stnd Price $10/DLH Stnd Quantity 0.50 DLH Stnd Cost $5

VOH Stnd Price $9/DLH Stnd Quantity 0.50 DLH Stnd Cost $4.50

FOH Stnd Price $16/DLH Stnd Quantity 1.0 DLH Stnd Cost $16

At the end of March, London reported the following operational results:The company actually performed 2,280 core tests during the month.8,600 pounds of direct materials were purchased during the month at a total cost of $5,700.6,200 pounds of direct materials were used to conduct the core tests.820 direct labor hours were worked at a total cost of $9,820.Actual variable overhead was $7,600.Actual fixed overhead was $15,700.

Calculate the following:

(a) Direct Materials Quantity Variance

(b) Direct Labor Rate Variance

(c) Direct Labor Efficiency Variance

(d) Variable OH Spending Variance

(e) Variable OH Efficiency Variance

(f) Fixed OH Spending Variance