1. Berends Corporation makes a product with the following standard costs: Direct materials.......... Direct labor...... Variable overhead... Standard Quantity or Hours 9.2 pounds 0.3 hours 0.3 hours Standard Price or Rate $3.00 per pound $17.00 per hour $3.00 per hour The company reported the following results concerning this product in April. Actual output... Raw materials used in production Purchases of raw materials Actual direct labor-hours.. Actual cost of raw materials purchases.. Actual direct labor cost..... Actual variable overhead cost. 8,800 units 78,150 pounds 85.900 pounds 2.560 hours $240,520 $39,424 $6,912 a. Calculate the materials price variance for April. b. Calculate the materials quantity variance for April. c. Calculate the labor rate variance for April. d. Calculate the labor efficiency variance for April. e. Calculate the variable overhead rate variance for April. f. Calculate the variable overhead efficiency variance for April