Basil Tooling uses a standard cost system to account for the costs of its one product. Standards are 4.0 sheets of inch steel at $110 per sheet and 14.0 hours of labor at a standard wage rate of $14. During July, Basil Tooling produced 600 units. Materials purchased and used totaled 2,600 sheets at a total cost of $273,450. Payroll totaled $122,200 for 8,810 hours worked.

a. Calculate the direct materials price variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).)

b. Calculate the direct materials quantity variance. (Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).)

c. Calculate the direct labor rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).)

d. Calculate the direct labor efficiency variance. (Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).)