Lisa Scamponi Ltd. Produces evening bags. In December 2001, Ms. Scamponi, president of the company, received the following information from Antonio Buffa, the new controller, in regard to November production:

Production during month .................................1,200 handbags

Actual cost of material purchased and used ............$4,767.18

Standard material allowed ................................1/3 square yard per bag

Material quantity variance ................................$594 U

Actual hours worked ......................................2,520

Standard labor time per handbag ........................2 hours

Labor rate variance ........................................$630 F

Standard labor rate per hour ..............................$7

Standard price per yard of material .....................$8

Ms. Scamponi asked Mr. Buffa to provide her with the following specific information:

a. The standard quantity of material allowed for November production

b. The standard direct labor hours allowed for November production

c. The material price variance

d. The labor efficiency variance