Blue Devil Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs ------------------Standard Quantity or Hours per Unit of Output --------------------------Standard Price or Rate Direct materials

Direct materials--------------------------- 8.0 ounces ---------------------------------------------------$ 6.10 per ounce Direct labor

Direct labor --------------------------------0.60 hours ----------------------------------------------------$19.80 per hour

Variable manufacturing overhead--- 0.60 hours ----------------------------------------------------$ 4.40 per hour

The company has reported the following actual results for the product for April:

Actual output 5,600 units

Raw materials purchased 48,200 ounces

Actual cost of raw materials purchased $279,560

Raw materials used in production 44,810 ounces

Actual direct labor-hours 3,150 hours

Actual direct labor cost $ 64,890

Actual variable overhead cost $ 12,915

:a. Compute the materials price variance for April.

b. Compute the materials quantity variance for April.

c. Compute the labor rate variance for April.

d. Compute the labor efficiency variance for April.

e. Compute the variable overhead rate variance for April.

f. Compute the variable overhead efficiency variance for April.

PLEASE SHOW ALL THE STEPS.