Beluga Corp Beluga Actually Produced 330,000 Units at 75% of Capacity and Operating

Beluga Corp. has developed standard costs based on a predicted operating level of 352,000 units of production, which is 80% of capacity. Variable overhead is $281,600 at this level of activity, or $0.80 per unit. Fixed overhead is $440,000. The standard costs per unit are:
$\begin{array}{llr} \text { Direct materials (0.5 lbs. @ \$1/1b.) } & \text { \$0.50 per unit } \\ \text { Direct labor (1 hour@\$6/hour)} & \text { \$6.00 per unit } \\ \text { Overhead (1 hour @\$2.05/hour) } & \text { \$2.05 per unit } \end{array}$

Beluga actually produced 330,000 units at 75% of capacity and actual costs for the period were:
$\begin{array}{|l|c|}\hline \text { Direct materials }(162,00 & \$ 170,100 \\\hline \text { Direct labor }(329,500 \text { hours) .............. } & \$ 2,042,900 \\\hline \text { Fixed overhead } & \$ 438,000 \\\hline\text { Variable overhead } & \$262,0000 \\\hline\end{array}$ Calculate the following variances and indicate whether each variance is favorable or unfavorable:
(1) Direct labor efficiency variance: $_
(2) Direct materials price variance: $________
(3) Controllable overhead variance: $________