a. Calculate the direct materials price variance. b. Calculate the direct materials usage variance. c. Calculate the direct labor rate variance. d. Calculate the direct labor efficiency variance. e. Calculate the variable overhead rate variance. f. Calculate the variable overhead efficiency variance. g. Calculate the Sales Price variance h. Calculate the Sales Quantity Variance

Sweetwater Company manufactures two products, Mountain Mist and Valley Stream. The company prepares its master budget on the basis of standard costs. The following data are for March: Standards Sales per unit Sales in units Direct Material Direct Labor Variable Overhead (per direct labor hour) Mountain Mist 145 per unit 1800 3 ounces at 15 per ounce 5 hours at 60 per hour 48 Valley stream 102 per unit 3400 4 ounces at 7 16.50 per ounce 6 hours at 75 per hour 52.50 Actual Mountain Mist Valley stream Sales (In Total) 300,000 350,000 Sales (In units) 2000 3500 Direct Material 3100 ounces at 13.50 per 4700 ounces at 17.25 per hour ounce Direct Labor 4900 hours at 60.75 per hour 7400 hours at 76.50 per hour Variable Overhead (Total in ) 242,550 378,510 Units produced (Actual) 1000 units 1000 units Indicate whether the variances are favorable (F) or unfavorable (U) to the performance of the plant. Note: Sales (in units) to be used only for the sales variance