Ferry Chemical uses a standard cost system to account for the cost of its production of Chemical X$.$ Standards are $1\mathrm{.}02$ gallons of materials at $$102\mathrm{.}00$ per gallon and $6\mathrm{.}5$ hours of labor at a standard wage rate of $$8\mathrm{.}75.$ During September, Ferry Chemical produced $4,100$ gallons of Chemical X$.$ Ferry Chemical purchased and used $3,710$ gallons of materials at a total cost of $$386,920.$ Payroll totaled $$220,608$ for $25,730$ hours worked.

A$.$ Calculate the direct materials price variance.

B$.$ Calculate the direct materials quantity variance.

C$.$ Calculate the direct labor rate variance.

D$.$ Calculate the direct labor efficiency variance.