The Following Information Is for the Standard and Actual Costs

The following information is for the standard and actual costs for the Happy Corporation:
Standard Costs:
Budgeted units of production - 16,000 [80% or normal capacity]
Standard labor hours per unit - 4
Standard labor rate - $26 per hour
Standard material per unit - 8 lbs.
Standard material cost - $12 per pound
Standard variable overhead rate - $15 per labor hour
Budgeted fixed overhead - $640,000
Fixed overhead rate is based on budgeted labor hours at 80% or normal capacity.
Actual Cost:
Actual production - 16,500 units
Actual material purchased and used - 130,000 pounds
Actual total material cost - $1,600,000
Actual labor - 65,000 hours
Actual total labor costs - $1,700,000
Actual variable overhead - $1,000,000
Actual fixed overhead - $640,000
Determine: a the direct materials quantity variance, price variance, and total cost variance; b the direct labor time variance, rate variance, and total cost variance; and c the factory overhead volume variance, controllable variance, and total factory overhead cost variance.Note: If following text formulas, do not round interim calculations.