3. Schlager Corporation makes a product with the following standard costs: Standard Quantity Inputs or Hours Direct Materials 5.2 kilos Direct Labor .5 hours Variable Overhead .5 hours Standard Price or Race $7.00 per kilo $29.00 per kilo $1.00 per kilo The company reported the following results concerning this product in August. Actual Outpout Raw Materials Purchased Actual Direct Labor Hours Raw Materials Used Actual Price of Raw Materials Actual Direct Labor Rate Actual Variable Overhead Rate 8,100 units 46,700 kilos 2,570 hours 43,130 kilos $294,210 $53,970 $4,883 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. Required: a. Compute the materials quantity variance. b. Compute the materials price variance. c. Compute the labor efficiency variance. d. Compute the direct labor rate variance. e. Compute the Variable Overhead Efficiency Variance f. Compute the Variable Overhead Rate Variance