Care Craft Manufacturing has developed the following standards for one of its products.

Standard Variable Cost Per Unit

Materials (4 pounds x $5/pound) $20.00

Direct Labor (1 hour x $7/hour) $7.00

Variable Manufacturing Overhead (1 hour x $4/hour) $4.00

Total Standard variable cost per unit: $31.00

The company records materials price variances at the time of purchase. The following activity occured during the month of December:

Materials Purchased: 4100 pounds costing $18,800

Materials Used: 3640 pounds

Units produced: 900 units

Direct LAbor: 1000 hours costing $7,800

1. Calculate the direct materials price variance

2. Calculate the direct materials usage variance

3. Calculate the direct labor rate variance

4. Calculate the direct labor efficiency variance