The Clark Company makes a certain product and uses a standard cost system. Some data concerning this product for the month of May are as follows:

Labor rate variance	$ 7,000 F
Labor efficiency variance	$12,000 F
Variable overhead efficiency variance	$ 4,000 F
Number of units of finished products made	10,000
Standard labor rate	$ 12/direct labor hour
Standard variable overhead rate	$ 4/direct labor hour
Actual labor hours used	14,000
Actual variable overhead costs incurred	$58,290

The actual overhead spending variance for May was

The actual direct labor rate for May in dollars per hour was

The total standard cost for direct labor for May was

The total standard cost for variable overhead for May was

The standard hours allowed to make one unit of product are