The following information is for the standard and actual costs for the Happy Corporation

Standard Costs:

Budgeted units of production - 16,000 (80% of capacity)

Standard labor hours per unit - 4

Standard labor rate - $28 per hour

Standard material per unit - 9 lbs

Standard material cost - $ 14 per pound

Standard variable overhead rate - $18 per labor hour

Budgeted fixed overhead - $650,000

Fixed overhead rate is based on budgeted labor hours at 80% capacity.

Actual Cost:

Actual production - 16,500 units

Actual material purchased and used - 130,000 pounds

Actual total material cost - $1,600,000

Actual labor - 65,000 hours

Actual total labor costs - $1,700,000

Actual variable overhead - $1,000,000

Actual fixed overhead - $640,000

Actual variable overhead - $1,000,000

Determine: (a) the quantity variance, price variance, and total direct materials cost variance; (b) the time variance, rate variance, and total direct labor cost variance (c) the controllable variable overhead variance and fixed overhead volume variance