During July, Zap's Inc. worked on two production runs (Jobs \#202 and \#506) of the same product, a component of recreational equipment. Job \#202 consisted of 1,000 units of the product, and Job \#506 contained 900 units of the product. Because the component is routinely produced for one of Zap's long-term customers, standard costs have been developed for its production. The standard cost of material for each unit is \(\$ 17\); each unit contains six pounds of material at standard. The standard direct labor time per unit is 12 minutes for workers earning a standard rate of \(\$ 20\) per hour. The actual costs recorded for each job were as follows:

Calculate the following variances for Job \#202 and Job \#506.

a. Direct material price variance

b. Direct material quantity variance

c. Direct labor rate variance

d. Direct labor efficiency variance

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Job #202. Job #506. Direct Material (3,650 pounds) $14,115 (5,950 pounds) $18,720 Direct Labor (208 hours) $3,800 (300 hours) $5,900