Darby Incorporated has the following information:

Direct Materials:

Direct Labor:

Standard Quantity

10,000

Standard Hours

2,000

Actual Quantity

12,000

Actual Hours

1,875

Standard Price

P14

Standard Rate

P10

Actual Price

P12

Actual Rate

P11

A.

Determine the materials price variance and whether it is favorable or unfavorable.

B.

Determine the materials usage variance and whether it is favorable or unfavorable.

C.

Determine the labor rate variance and whether it is favorable or unfavorable.

D.

Determine the labor efficiency variance and whether it is favorable or unfavorable.