$\backslash$table$[[,$Standard Quantity,Standard I,rice$/$Rate$,$Standard Unit Cost$],[$Direct materials:,$2\mathrm{.}5$ yards @$,$$$8\mathrm{.}00,$per yard,$$20\mathrm{.}00],[$Direct labor:,$0\mathrm{.}5$ hours @$,$$$18\mathrm{.}00,$per hour,$9\mathrm{.}00],[$Variable overhead $($based on labor hours$)$:$,0\mathrm{.}5$ hours @$,$$$10\mathrm{.}00,$per hour,$5\mathrm{.}00]]$

$\backslash$table$[[$Budgeted production for the month,$14,000,$units$],[$Actual production for the month,$13,500,$units$]]$

$\backslash$table$[[$Actual Costs Incurred to Produce $13,500$ units:,Standard Quantity,Standard Price$/$Rate$,$Total Actual Cost$],[$Direct Materials Purchased and Used,$35,100,$yards @$,$$$7\mathrm{.}00,$per yard,$$245,700],[$Direct Labor Paid,$7,425,$hours @$,$$$17\mathrm{.}50,$per hour,$$129,938],[$Variable Overhead Incurred,$7,425,$hours @$,$$$12\mathrm{.}00,$per hour,$$89,100]]$

Compute the direct material, direct labor and variable overhead variances.

show the formulas using the correct colums and numbers