The following summarized manufacturing data relate to Thomas Corporation’s April operations, during which 2,000 finished units of product were produced. Normal monthly capacity is 1,100 direct labor hours.

                                                                            Standard Unit Costs           Total Actual Costs     

Direct material:

            Standard (2 lb. @ $9/lb.) . . . . . . . . . . . . . . . . . . . $18

            Actual (4,200 lb. @ $10.20/lb.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $42,840

Direct labor:

             Standard (0.5 hr. @ $24/hr.) . . . . . . . . . . . . . . . . .  12

            Actual (950 hrs. @ $23.40/hr.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      22,230

Variable overhead:

 Standard (0.5 hr. @ $6/hr.) . . . . . . . . . . . . . . . . . . . . . . .  . 3

Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                     6,450

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $33                                $71,520

Determine the materials price and efficiency variances, labor rate and efficiency variances, and variable overhead spending and efficiency variances.