The Las Vegas plant of HeyRebCola! Company LLC produces delicious cola soda. At the beginning of the year, the Las Vegas plant had the following standard cost sheet per jug of cola soda: Direct Materials (11 gallons @ $3.00 per gallon) $ 33.00 Direct Labor (0.10 hours @ $20.00 per hour) $ 2.00 Fixed Overhead (0.10 hours @ $10.00 per hour) $ 1.00 Variable Overhead (0.10 hours @ $10.00 per hour) $ 1.00 Standard Cost per unit $ 37.00 The Las Vegas plant computes its overhead rates using practical volume, which is 25,000 jugs of soda. The actual results for the year are as follows:

a. Units produced: 26,000 jugs of soda

b. Direct materials purchased: 250,000 gallons @ $3.05 per gallon

c. Direct materials used: 270,000 gallons

d. Direct labor: 3,300 hours @ $21.50 per hour

e. Fixed overhead: $30,000

f. Variable overhead: $35,000

Compute the following variances:

33. Direct Labor Efficiency variance: _________________

34. Direct Labor Total variance: _________________

35. Variable Overhead Spending variance: _________________

36. Variable Overhead Efficiency variance: _____________