Woods, Inc.'s budget included the following overhead costs for the current year assuming operations at 80% of capacity, or 40,000 units:

The standard cost per unit when operating at this same 80% capacity level is:

The actual production achieved in the current year was 60% of capacity, or 30,000 units. The actual costs were:

Calculate the following variances and indicate whether each is favorable or unfavorable.
Direct materials:
Price variance ________________
Quantity variance ________________
Direct labor:
Rate variance ________________
Efficiency variance ________________
Variable overhead:
Spending variance ________________
Efficiency variance ________________
Fixed overhead
Spending variance ________________
Volume variance ________________