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 230,000 pounds at $4.20 per pound

Materials used 220,000 pounds

Units produced 10,000 units

Direct labor 51,000 hours at $17.70 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