Chillco Corporation produces containers of frozen food. During April, Chillco produced 785 cases of food and incurred the following actual costs. Variable overhead $6,900
Fixed overhead 10,500
Actual labor cost (4,000 direct-labor hours) 74,400
Actual material cost (24,500 pounds purchased and used) 51,450
Overhead is budgeted and applied using direct-labor hours in a standard costing system. Standard cost and annual budget information are as follows:

Standard Costs per Case Direct labor (4 hours at $18 per hour) $72.00
Direct material (30 pounds at $1.80 per pound) 54.00
Variable overhead (4 direct-labor hours at $2.10 per hour) 8.40
Fixed overhead (4 direct-labor hours at $3 per hour) 12.00
Total $146.40
Annual Budget Information Variable overhead $84,000
Fixed overhead $120,000
Planned activity for year 40,000 direct-labor hours

Required:
Compute the following cost variances from the available data.

a. Direct-material price variance
b. Direct-material purchase price variance
c. Direct-material quantity variance
d. Direct-labor rate variance
e. Direct-labor efficiency variance
f. Variable-overhead spending variance
g. Variable-overhead efficiency variance
h. Fixed-overhead budget variance