Xavier Company produces a generic compound used by physical therapists in the medical field and this is the only product they manufacture. Variable manufacturing overhead is applied to the compound on the basis of direct labor-hours. The standard costs for one unit of product are as follows:

Direct materials: 6 ounces at $0.50 per ounce.$3

Direct labor: 1.8 hours at $10 per hour18

Variable mfctrg overhead: 1.8 hours at $5 per hour.9

Total standard variable costs per unit$30

During June, 2000 units were produced. The costs associated with Junes operations were as follows:

Materials purchased: 18,000 ounces at $0.60 per ounce..$10,800

Materials used in production: 14,000 ounces.----

Direct labor: 4,000 hours at $9.75 per hour.$39,000

Variable manufacturing overhead costs incurred$20,800

Required:

Compute the direct materials, direct labor, and variable manufacturing overhead variances.