Chrisman Corporation makes a product with the following standard costs:

Inputs Direct materials Direct labor Variable overhead

Standard Quantity or Hours 8.8 pounds 1.4 hours 1.4 hours

Standard Price or Rate $2.00 per pound $20.00 per hour $10.00 per hour

The company reported the following results concerning this product in August.

Actual output Raw materials used in production Raw materials purchased Actual direct labor hours Actual cost of raw materials purchased Actual cost of direct labor Actual cost of variable overhead

9,500 units 75,000 pounds 85,000 pounds 4,000 hours $76,000 $70,000 $10,000

The company applies variable overhead on the basis of direct labor hours. The direct materials price variance is computed when the materials are purchased.

a. Compute the materials quantity variance.

b. Compute the materials price variance.

c. Compute the labor efficiency variance.

d. Compute the direct labor rate variance.

e. Compute the variable overhead efficiency variance.

f. Compute the variable overhead rate variance.