The standard cost card for a single unit of Robinson, Incorporated's products is shown below.

	Standard Quantity		Standard Price/Rate		Standard Unit Cost
Direct materials:	2.5	yards @	$ 8.00	per yard	$ 20.00
Direct labor:	0.5	hours @	$ 18.00	per hour	9.00
Variable overhead (based on labor hours):	0.5	hours @	$ 10.00	per hour	5.00

Budgeted production for the month	14,000	units
Actual production for the month	13,500	units

Actual Costs Incurred to Produce 13,500 units:	Standard Quantity		Standard Price/Rate		Total Actual Cost
Direct Materials Purchased and Used	35,100	yards @	$ 7.00	per yard	$2,45,700
Direct Labor Paid	7,425	hours @	$ 17.50	per hour	$1,29,938
Variable Overhead Incurred	7,425	hours @	$ 12.00	per hour	$ 89,100

1. Compute the direct material, direct labor and variable overhead variances.