Tiger, Inc. budgeted the following overhead costs for the current year assuming operations at 80% of capacity, or 40,000 units:

Total variable overhead .	$240,000
Total fixed overhead .	560,000
Total overhead .	$800,000

The standard cost per unit when operating at this same 80% capacity level is:

Direct materials (5 lbs. @ $4/1b.)	$20.00
Direct labor (2 hrs. @ $8.75 hr.) .	17.50
Variable overhead (2 hrs. @ $3/hr.)	6.00
Fixed overhead (2 hrs. @ $7/hr.) .	14.00
Total cost per unit .	$57.50

The actual production achieved in the current year was 60% of capacity, or 30,000 units. The actual costs were:

Direct materials (150,350 lbs.) .	$616,435
Direct labor (59,800 hrs.) .	520,260
Variable overhead .	192,000
Fixed overhead .....	552,000

Calculate the following variances and indicate whether each is favorable or unfavorable.

Direct materials:
Price variance
Quantity variance
Direct labor:
Rate variance
Efficiency variance
Variable overhead:
Spending variance
Efficiency variance
Fixed overhead:
Spending variance
Volume variance