During June, Health Foods manufactures a single product. The Company's material purchases amounted to 9,000 pounds at a price of $9.60 per pound. Actual costs incurred in the actual output production of 3,300 units were as follows:

Direct material: $67,200 ($9.60 per pound)

Direct labor: $312,000 ($24.00 per hour)

The standards for one unit of Health Foods Company's product are as follows:

Direct material:	Direct labor:
Quantity, 2 pounds per unit	Quantity, 4 hours per unit
Price, $9.10 per pound	Rate, $22.50 per hour

Required: Showing your calculations, Compute the following variances and indicate whether each variance is favorable or unfavorable:

	Requirements & Calculations	Final Answer
1.	Direct-material price variance.
2.	Direct-material quantity variance.
3.	Direct-labor rate variance.
4.	Direct-labor efficiency variance.

please make sure the answer is correct 100%