The SCC Division of the Big-Drug Company uses standard costing to help control their production costs. The divisions main product is a pharmaceutical product that comes in a multi-dose package. The standard variable costs per package are given below:

Direct materials (chemical ingredients 1.50 ounces @ $.1.00 per ounce)

Direct materials (packaging 1 package piece @ $0.48 per package piece)

Direct labor (0.20 hour @ $20.00 per hour)

Variable overhead ($2.00 per direct labor hour)

Fixed overhead ($5.00 per direct labor hour)

During the most recent month, 95,000 packages of the product were produced. Other salient information related to the production of the 95,000 packages follows:

Actual variable overhead	$39,200.00
Actual fixed overhead	$97,000.00
Actual direct labor hours	19,200
Actual direct labor hourly rate	$19.95
DM chemicals purchase price	$0.98
DM chemicals purchase quantity	145,000
DM packages purchase price	$0.47
DM packages purchase quantity	96,000
DM chemicals used	144,000
DM packages used	96,000
Fixed Overhead Budget	$100,000

		Dollar Amount	F	U
17.	DM chemical purchase price variance
18.	DM chemical efficiency (quantity) variance
19	DM packaging purchase price variance
20	DM packaging efficiency (quantity) variance
21	Direct Labor rate variance
22	Direct Labor efficiency variance
23	The variable overhead spending variance
24,	The variable overhead efficiency variance
25	The fixed overhead spending variance