Berends Corporation makes a product with the following standard costs:

	Standard quantity or hours	Standard price or Rate
Direct materials	9.2 pounds	$3.00 Per pound
Direct labor	0.3 hours	$17 per hour
Variable manufacturing overhead	0.3 hours	$3 per hour

The company reported the following results concerning this product in April.

Actual output..........8,800 units

Raw materials used in production...........78,150 pounds

Purchases of raw materials...................85,900 pounds

Actual direct labor-hours......................2.,560 hous

Actual cost of raw materials purchases......$240,520

Actual direct labor cost...........................$39,424

Actual variable overhead cost..................$6,912

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

50/69.The materials quantity variance for April is: A. $8,430 U B. $8,430 F C. $7,868 U D. $7,868 F

51/70.The materials price variance for April is: A. $17,180 U B. $16,192 F C. $16,192 U D. $17,180 F

52/71.The labor efficiency variance for April is: A. $1,232 F B. $1,360 F C. $1,360 U D. $1,232 U

53/72.The labor rate variance for April is: A. $4,224 F B. $4,224 U C. $4,096 U D. $4,096 F

54/73.The variable overhead efficiency variance for April is: A. $240 F B. $216 U C. $216 F D. $240 U

55/74.The variable overhead rate variance for April is: A. $792 F B. $792 U C. $768 F D. $768 U