During April, Dryden Companys material purchases amounted to 6,100 pounds at a price of $7.40 per pound. Actual costs incurred in the production of 2,100 units were as follows:

Direct labor:	$	119,210	($18.20 per hour)
Direct material:	$	31,820	($7.40 per pound)

The standards for one unit of Dryden Companys product are as follows:

Direct Labor:	Direct Material:
Quantity, 3 hours per unit	Quantity, 2 pounds per unit
Rate, $18.10 per hour	Price, $7.10 per pound

Required:

Compute the direct-material price and quantity variances, the direct-material purchase price variance, and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable