4.Spartan Corporation makes a product with the following standard costs: Input. Direct material.s. Direct labor. Variable overhead.. Standard Quantity or Hours 5.2 kilos 0.3 hours 0.3 hours Standard Price or Rate $6.00 per kilo $22.00 per hour S2.00 per hour The company reported the following results concerning this product in October Actual outp Raw materials used in production..43,130 kilos Actual direct labor-hours2,570 hours Purchases of raw materials.. Actual price of raw materials S5.70 per kilo Actual direct labor rate. Actual variable overhcad rateS1.80 per hour 8,100 uni 46,700 kilos S23.70 per hour The materials price variance is recognized 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. e. Compute the labor efficiency variance. d. Compute the direct labor rate variance. e. Compute the variable overhead efficiency variance