Assume the Jones Company uses a standard costing system. They estimate each unit cost contains the following:

• Direct materials of 5 lbs of material at $3 per lb
• Direct labor of 2 hours at $30 per hour

During the month they purchased 30,000 lbs of material at a cost of $92,000 and used 27,000 of those lbs producing 5,300 units. Also, during the same month they used 11,000 and paid workers a total of $340,000

For the month find the following:

a. direct materials price variance would be?

b. material quantity variance for the month?

c. direct labor rate variance?

d. direct labor efficiency variance?