Manatee Corp Manatee Actually Produced 330,000 Units at 75% of Capacity and Level

Manatee 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(1hour@\$2.05/hour) } & \text { \( \$ 2.05 \) per unit } \\\end{array}$

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