Bollinger Industries manufactures back-packs. Selected data regarding standard costs follow:

Direct materials per unit

0.6 yards at $4.20 per yard

Direct labor per unit

4.5 hours at $8.75 per hour

Unit-related overhead

$7.30 per machine hour; 1.5

machine hours required per unit

Actual selected results for the month of January are shown below:

Units produced

33,800

Machine hours used

49,300

Direct materials purchased

19,200

yards

At a total cost of

$83,520

Direct materials used

19,750

Yards

Direct labor used

151,750

hours

At total cost of

$1,350,575

Unit-related overhead

$385,240

Calculate the following variances:

(a) direct labor price variance

(b) direct labor usage variance

(c) direct materials price variance

(d) direct materials usage variance

(e) direct materials inventory variance