At Ortman Corporation s factory has set the work standards as following. In the factory the labor hours should be 1,050 hours each month to produce 1,500 units of sets of covers at a total direct labor cost of $17,850. The variable overhead is applied at $1 per direct labor hour. The Direct Material standard is 7.9 liters per unit for a total cost of $11,850.

Actual Output	1600	units
Raw Materials Used in Production	12490	liters
Actual Direct labor hours	1090	hours
Purchases of Raw Materials	14000	liters
Actual Price of Raw Materials Purchased	$ 8.10	per liter
Actual Direct Labor Rate	$ 16.10	per hour
Actual Variable Overhead Variable Rate	$ 0.90	per hour

a. The materials quantity variance for May is:

b. The materials price variance for May is:

c. The labor efficiency variance for May is:

d. The labor rate variance for May is:

e. The variable overhead efficiency variance for May is:

f. The variable overhead rate variance for May is: