Brennan Company. The following information is given for the production month of May for Brennan Company:

Standards:

Material 4.0 feet per unit of product @ P4.00 per foot

Labor 3.0 hours per unit of product @ P8.20 per hour

Actual:

Production 3,500 units produced during the month

Material 14,200 feet used; 14,700 feet purchased @ P3.80 per foot

Labor 10,400 actual hours @ $8.50 per hour

1. The material price variance (calculated at point of purchase) is

2. The material efficiency variance is

3. The labor rate variance is

4. The labor efficiency variance is