Toy CoProducts operates a small plant in New Mexico that produces dog food in batches of1,500pounds. The product sells for $6per pound. Standard costs for 2021 are:

Standard direct labor cost = $15per hourStandard direct labor hours per batch =10hoursStandard price of material A = $0.35per pound

Standard pounds of material A per batch =743poundsStandard price of material B = $0.55per poundStandard pounds of material B per batch =280poundsFixed overhead cost per batch = $460

At the start of 2021, the company estimated monthly production and sales of50batches. The company estimated that all overhead costs were fixed and amounted to $25,000per month. During the month of June 2021 (typically a somewhat slow month),42batches were produced (not an unusual level of production for June). The following costs were incurred:

Direct labor costs were $7,190for460hours.37,900pounds of material A costing $8,338were purchased and used.12,300pounds of material B costing $5,289were purchased and used.Fixed overhead of $22,500was incurred.

Calculate variances for material, labor, and overhead.