Silmon Corporation makes a product with the following standard costs: In Ju

Silmon Corporation makes a product with the following standard costs:

In June the company produced 4900 units using 21810 grams of the direct material and 2530 direct labor-hours. During the month the company
purchased 24800 grams of the direct material at a price of $8.80 per gram. The actual direct labor rate was $16.60 per hour and the actual
variable overhead rate was $1.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied
on the basis of direct labor-hours.

Compute the following variances for raw materials direct labor and variable overhead assuming that the price variance for materials is
recognized at point of purchase: