The Hayes Chemical Company produces a chemical used in dry cleaning. its accounting system uses standard costs. The standards per 0.50 -gallon can of chemical call for 1.20 gallons of material and 1.40 hours of labor. 1.20 gallons of material are needed to produce a 0.50 gallon can of product due to evaporation. The standard cost per gallon of material is $6. The standard cost per hour for labor is $9. Overhead is applied at the rate of $7.97 per can. Expected production is 19.700 cans with fixed overhead per year of $58.509 and variable everhead of $5 per unit (a 0.50 -gallon can). During 2021, 23,600 cans were produced; 32,900 gallons of material were purchased at a cost of $232,932;30,200 gallons of mater ial were used in production. The cost of direct laber incurred in 2021 was $294,707 based on an average actual wage rate of $8.52 per hour. Actual cverhead for 2021 was $207,100. Calculate material, labor, and overhead variances. (Round intermediate colculations to 2 decimal places, e\&. 14.37 and final answers to 0 decimal ploces es. 125, Enter all variances as a positive number.)