XY Inc. provides the following data for June 2019 when 13,000 Units are manufactured:

Standard Material Cost (Per Unit) 6.20 kg @ $ 10.25/kg

Actual Material Cost (Per Unit) 6.85 kg @ $ 13.8/kg

Standard Labor cost (Per Unit) 5.5 hrs @ $ 14/hr

Actual Labor cost (Per Unit) 5.30 hrs @ $ 15.2 /hr

1- Calculate:

Direct Material Price Variance

Direct Material Usage Variance

Total Material Cost Variance

Direct Labor Rate Variance

Direct Labor Efficiency Variance

Total Labor Cost Variance

2-Calculate Variable Overhead Spending Variance if actual labor hours used are 360, standard variable overhead rate is $11.40 per direct labor hour and actual variable overhead rate is $10.30 per direct labor hour. Also specify whether the variance is favorable or unfavorable.