Dawson Toys, Ltd., produces a toy called the Maze. The company has recently established a standard cost system to help control costs and has established the following standards for the Maze toy: Direct materials: 6 microns per toy at $0.50 per micron Direct labor: 1.3 hours per toy at $8 per hour During Jul the company produced 3,000 Maze toys. Production data for the month on the toy follow: Direct materials: 25,000 microns were purchased at a cost of $0.48 per micron. 5,000 of these microns were still in inventory at the end of the month. Direct labor: 4,000 direct labor-hours were worked at a cost of $36,000variable manufacture over head is assigned to martin on the basis of direct labor hours. variable manufacture overhead costs during july totaled $18,000.Required:

1. Compute the following variances for July:

a. Direct materials price and quantity variances.

b. Direct labor rate and efficiency variances.

2. variable overhead spending and efficiency variances.

3. variable overhead spending and efficiency variance.