Yankee manufactures lipstick holders. The standard costs for the manufacture of the holders were as follows:

	Standard Costs	Actual Costs
Direct materials	2,000 pounds. at $16	2,200 pounds at $15.50
Direct labor	8,600 hrs. at $9	9,000 hrs. at $10
Factory overhead	Rates per labor hour, based on 100% of normal capacity of 10,000 labor hrs.
	Variable cost, $4.80	$24,600 variable cost
	Fixed cost, $?	$38,500 fixed cost

1. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance.

2. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance.

3. Determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance.