Corp developed (budgeted) standard costs for DM and DL. In 2015, it estimated the following standard costs for one of his major products, the 30-gallon heavy-duty plastic container.

Budgeted Quantity Budgeted Price

Direct materials 0.30 pounds $20 per pound

Direct labor 0.20 hours $12 per hour

During July, it produced and sold 3,000 containers using 1,000 pounds of DM at an average cost per pound of $19 and 625 DLH at an average wage of $11.75 per hour.

Calculate

a) July's direct material flexible-budget variance 

b) The direct material price variance during July 

c) The direct material efficiency variance during July 

d) The direct manufacturing labor flexible-budget variance during July 

e) The direct manufacturing labor price variance during July 

f) The direct manufacturing labor efficiency variance during July is how much