Swifty Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials1 pound plastic at $6.00 per pound		$ 6.00
Direct labor2.0 hours at $11.10 per hour		22.20
Variable manufacturing overhead		14.00
Fixed manufacturing overhead		18.00
Total standard cost per unit		$60.20

The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($32.00 2.0). It was computed from a master manufacturing overhead budget based on normal production of 12,000 direct labor hours (6,000 units) for the month. The master budget showed total variable costs of $84,000 ($7.00 per hour) and total fixed overhead costs of $108,000 ($9.00 per hour). Actual costs for October in producing 4,100 units were as follows.

Direct materials (4,250 pounds)		$ 26,350
Direct labor (8,070 hours)		91,998
Variable overhead		99,710
Fixed overhead		33,590
Total manufacturing costs		$251,648

The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored

(a) Compute all of the materials and labor variances, and whether its favorable or unfavorable.

Total materials variance		$
Materials price variance		$
Materials quantity variance		$
Total labor variance		$
Labor price variance		$
Labor quantity variance		$

(b) Compute the total overhead variance.

Total overhead variance

$