The Blazon Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 2013, Blazon adopted the following standards for its manufacturings costs:

	Input	Cost per Output Unit
Direct materials	4 lbs at $5 per lb	$20.00
Direct manufacturing labor	4 hours at $14 per hour	56.00
Manufacturing overhead
Variable	$5 per DLH	20.00
Fixed	$9 per DLH	36.00
		132.00

The denominator level for total manufacturing overhead per month in 2013 is 39,000 direct manufacturing labor-hours. Blazon's flexible budget for January 2013 was based on this denominator level. The records for January indicated the following:

Direct materials purchased 37,000 lb at $4.90 per lb

Direct materials used 34,000 lb

Direct manufacturing labor 31,600 hours at $14.10 per hour

Total actual manufacturing overhead (variable and fixed) $650,000

Actual production 8,400 output units

C) Direct manufacturing labor price variance

D) Direct manufacturing labor efficiency variance

E) Total manufacturing overhead spending variance

F) Variable manufacturing overhead efficiency variance

G) Production-volume variance