10.4 Pottery Company set the following standards for its coffee mugs in 201X: Direct material Direct labor Variable overhead 0.4 kilograms of clay at $2.25 per kilo- $0.90 per unit 18 minutes at $15 per hour $4.50 per unit 18 minutes at S3 per hour $0.9 per unit Actual production figures for 201X were as follows: Units produced Cost of direct material purchased & used (546 kilograms) Direct labor cost (400 hours) Variable overhead cost incurred 1,300 $1,092 $5,600 $1,100 A. Calculate material price variance B. Calculate material quantity variance C. Calculate total material variance D. Calculate labor rate (price) variance E. Calculate labor efficiency (quantity) variance F. Calculate total labor variance G. Calculate variable overhead rate variance H. Calculate variable overhead efficiency variance