Blomdahl Corporation makes a product with the following standard costs:

Inputs	Standard Quantity or Hours			Standard Price or Rate
Direct materials		5.2	kilos	$	6.00	per kilo
Direct labor		0.3	hours	$	22.00	per hour
Variable overhead		0.3	hours	$	2.00	per hour

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

Actual output		8,100	units
Raw materials used in production		43,130	kilos
Actual direct labor-hours		2,570	hours
Purchases of raw materials		46,700	kilos
Actual price of raw materials	$	5.70	per kilo
Actual direct labor rate	$	23.70	per hour
Actual variable overhead rate	$	1.80	per hour

The materials price variance is recognized when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

a. computer the materials quantity variance

b. materials price variance

c. computer the labor efficiency variance

d. compute the labor rate variance

e. compute the variable overhead efficiency variance

f. compute the variable overhead rate variance