Corporation makes a product with the following standard costs: Inputs Standard Quantity$/$Hours Standard Price$/$Rate Direct Materials $5\mathrm{.}6$ Kilos $$6\mathrm{.}00$ per Kilo Direct Labor $0\mathrm{.}25$ Hours $$22\mathrm{.}00$ per hour Variable Overhead $0\mathrm{.}25$ Hour $$2\mathrm{.}00$ per hour The company reported the following results concerning this product in October. Actual Output $8,200$ units Purchase of raw materials $47,125$ kilos Actual direct labor$-$hours $2,430$ hours Raw materials used in production $44,150$ kilos Cost of raw materials $$292,175$ Total Cost of direct labor $$57,591$ Total Actual variable overhead rate $$1\mathrm{.}90$ per hour The materials price variance is recognized when materials are purchased. Variable overhead is applied on the basis of direct laCompute the materials quantity variance. $.$ Compute the materials price variance. $.$ Total Material Variance $.$ Compute the labor efficiency variance. $.$ Compute the direct labor rate variance. $.$ Total Labor Variance $.$ Compute the variable overhead efficiency variance. $.$ Compute the variable overhead rate variance. $.$ Total Variable Overhead Variancebor$-$hours.