Brier Company, manufacturer of car seat covers, provided the following standard costs for

its product:

Inputs	Standard Quantity	Standard Cost ($)	Standard Cost per Unit ($)
Direct Materials	7.1 pounds	5 per pound	35.50
Direct Labour	0.8 hours	17 per hour	13.60
Variable Overheads	0.8 hours	7 per hour	5.60

The company reported the following in 2022 May:

Original budgeted output	4,700 Units
Actual output	4,500 Units
Actual direct labour hours	3600 Hours
Actual cost of direct labour	$65,341
Purchases of raw materials	36,500 pounds
Actual price paid for raw materials	$186,150
Raw materials used	34,150 pounds
Actual variable overhead cost	$24,909

Variable overhead is applied on the basis of direct labour hours.

1. Compute the following:

1. Direct materials quantity variance
2. Direct materials price variance
3. Direct materials total variance
4. Direct labour efficiency variance
5. Direct labour rate variance
6. Direct labour total variance
7. Variable overhead efficiency variance
8. Variable overhead rate variance