E Company has developed the following standards for one of its products: Direct materials 20 pounds $4 per pound Direct labor 5 hours $18 per hour Variable overhead 5 hours $4 per hour The following activities occurred during the month of October: Materials purchased 220,000 pounds at $3.8 per pound Materials used 180,000 pounds Units produced 10,000 units Direct labor 51,000 hours at $18.30 per hour Actual variable overhead $240,000 The company records materials price variances at the time of purchase. a) Es materials price variance would be b) Es materials quantity variance would be c) Es labor price variance would be d)Es labor quantity variance would be