Arapahoe Corp., which uses a standard cost accounting system, manufactured 350,000 picture frames during the year, using 724,000 board feet of lumber purchased earlier in the year at an actual unit cost of $1.22. Production required 6,700 direct labor hours that cost $8.10 per hour. The direct materials standards are 2 board feet per unit at a standard cost of $1.30 per board foot. The direct labor standards are 0.019 direct labor hours per frame, at a standard cost of $8.00 per direct labor hour. REQUIRED: Compute the following manufacturing cost variances, showing appropriate supporting calculations. Round all answers to the nearest whole dollar. (1) Direct materials price variance. (2) Direct materials quantity variance. (3) Direct labor rate (price) variance. Direct labor efficiency (quantity) variance