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:
$$\begin{array} { | l | r | } \hline \text { Direct materials (0.51bs. @\$1/1b.)..... } & \$ 0.50 \text { per unit } \\\hline \text { Direct labor (1hour@\$6hour) ........ } & \$ 6.00 \text { per unit } \\\hline \text { Overhead (1hour@ } \$ 2.05 / \text { hour)........ } & \$ 2.05 \text { per unit } \\\hline\end{array}$$ Beluga actually produced 330,000 units at 75% of capacity and actual costs for the period were:
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: $________

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