Mifflin Corporation: material labor overhead variances

Mifflin Corporation manufactures a single product with the following standard costs:
Direct materials-3 pounds plastic at $7 per pound
Direct labor-0.50 hours at $11.00 per hour
Variable manufacturing overhead 3.00
Fixed manufacturing overhead 4.00

The predetermined manufacturing overhead rate is $14 per direct labor hour ($7 ÷ 0.50) based on normal production of 2,700 direct labor hours (5,400 units) for the month. The master budget showed variable costs of $16,200 ($6.00 per hour) and total fixed overhead costs of $21,600 ($8.00 per hour). Actual costs for October for production of 3,500 units show:
Direct materials (10,620 pounds) $ 76,995
Direct labor (1,560 hours) $17,706
Variable overhead $17,175
Fixed overhead $9,305

Quantity purchased equals quantity used so ignore raw material inventory.

(a) Evaluate all of the materials and labor variances.
(b) Evaluate the total overhead variance.