2.Kowaleski Corporation makes a product with the following standard costs:

direct materials standard quantity or hours = 2.8

direct materials standard price or rate = $4.00

direct labor standard quantity or hours = 0.1 hours

direct labor standard price or rate = $21.00 per hour

variable overhead standard quantity or hours = 0.1 hours

variable overhead standard price or rate $4.00

In June the company produced 9,100 units using 27,010 kilos of the direct material and 930 direct labor-hours. During the month the company purchased 30,600 kilos of the direct material at a price of $3.70 per kilo. The actual direct labor rate was $19.90 per hour and the actual variable overhead rate was $4.20 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

a. Compute the materials quantity variance.

b. Compute the materials price variance.

c. Compute the labor efficiency variance.

d. Compute the labor rate variance.

e. Compute the variable overhead efficiency variance.

f. Compute the variable overhead rate variance.