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Community Manufacturing Inc. developed the following standard costs for direct material and direct labor for one of their major products, the 30-gallon heavy-duty plastic container.

Community Manufacturing Inc. developed the following standard costs for direct material and direct labor for one of their major products, the 30-gallon heavy-duty plastic container.

Standard Quantity Standard Price
Direct Materials 0.20 pounds $26 per pounds
Direct labor 0.10 hours $14 per hour

During May, Community produced and sold 10,000 containers using 2,200 pounds of direct materials at an average cost per pound of $24 and 1,050 direct labor hours at an average wage of $14.75 per hour. 1. May's direct material price variance was: 2. May's direct material quantity variance was: 3. May's direct labor cost variance was: 4. May's direct labor rate variance was: 5. May's direct labor efficiency variance was:

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