Delmar Products prepares its budgets on the basis of standard costs. A responsibility report is prepared monthly, showing the differences between master budget and actual results. Variances are analyzed and reported separately. There are no material inventories. The following information relates to the current period: Standard costs per unit of output are direct materials are 6 gallons at $4 per gallon so $24, direct labor at 4 hours at $40 per hour so $160. Factory overhead is variable at 25% of direct labor cost so $40 and total standard cost per unit of $224. Actual costs and activities for the month are as follows: materials used are 15,120 gallons at $3.60 per gallon, output of 2,280 units, actual labor costs of 6,400 hours at $44 per hour and actual variable overhead of $72,900. Given these data points, prepare a cost variance analysis for the variable costs.