Cost standards for one unit of product no. C77:

Direct material 3 pounds at $2.80 per pound	8.40
Direct labor 6 hours at $7.30 per hour	43.80
Actual results:
Units produced 6,600 units
Direct material purchased 26,400 pounds at $3.00	79,200
Direct material used 19,500 pounds at $3.00	58,500
Direct labor 40,500 hours at $7.10	287,550

1.Assume that the company computes variances at the earliest point in time. The direct-labor rate variance is?

2. Assume that the company computes variances at the earliest point in time. The direct-labor efficiency variance is?

3.Assume that the company computes variances at the earliest point in time. The direct-material price variance is?

4.Assume that the company computes variances at the earliest point in time. The standard hours allowed for the work performed are?