Duboise Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit

Direct materials 9.3 ounces $7.00 per ounce $65.10

Direct labor 0.3 hours $21.00 per hour $6.30

Variable overhead 0.3 hours $2.00 per hour $0.60

The company reported the following results concerning this product in October.

Originally budgeted output 1,800 units

Actual output 1,900 units

Raw materials used in production 18,800 ounces

Actual direct labor-hours 580 hours

Purchases of raw materials 20,900 ounces

Actual price of raw materials $7.20 per ounce

Actual direct labor rate $21.70 per hour

Actual variable overhead rate $1.80 per hour

The materials price variance is recognized when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

Required compute the variances below and indicate if they are favorable / unfavorable

a. Compute the materials quantity variance.

b. Compute the materials price variance.

c. Compute the labor efficiency variance.

d. Compute the labor rate variance.

e. Compute the variable overhead efficiency variance.

f. Compute the variable overhead rate variance.