Bradshaw Services manufactures cell phones. Bradshaw Serviceshas prepared the following static budget for operations at 10,000.

Bradshaw Services

Static Budget

10,000 units per year

Production Costs

Direct Materials (2 kilograms @ $5 per kilogram) $ 100,000

Direct Labor (1/2 hour @ $8 per hour) 40,000

During 2021, actual output achieved was 9,000 cell phones with the following results.

Bradshaw services

Income Statement

For the year ended December 31, 2009

Production Costs

Direct Materials Purchased (18,000 kilograms @ $ 5.03) $ 90,540

Direct Materials Used (17,500 kilograms @ $5.03 per kilogram) $ 88,025

Direct Labor (5,200 hours @ $7.80 per hour) 40,560

Required: Calculate the price variance for materials based on the actual purchase.

Calculate the quantity variance for materials based on production.

Calculate the rate variance for direct labor based on production.

Calculate the efficient variance for direct labor based on production.