XO-20 is an oil-based product used to remove rust on bolts and nuts that are stuck. Its accounting system uses standard costs. The standards per 0.5-liter can of solution call for 0.77 liters of material and 4 hours of labor. (0.77 liters of material are needed due to evaporation in the production process.) The standard cost per liter of material is $2.5. The standard cost per hour for labor is $12.50. Overhead is applied at the rate of $15.13 per can. Expected production is 7,600 cans with fixed overhead per year of $31,160 and variable overhead of $11.03 per unit (a 0.5-liter can). During 2015, 7,790 cans were produced; 13,400 liters of material were purchased at a cost of $56,950; 10,090 liters of material were used in production. The cost of direct labor incurred in 2015 was $363,069, based on an average actual wage rate of $10.71 per hour. Actual overhead for 2015 was $130,000.

Standard cost per unit: $67.06 per unit

Calculate material, labor, and overhead variances. (Round answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

Material Price Variance:

Material Quantity Variance:

Labor Rate Variance:

Labor Efficiency Variance:

Controllable Overhead Variance:

Overhead Volume Variance