Fortes Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Direct materials Direct labor Variable manufacturing overhead Standard Price or Rate Standard Quantity or Hours per Unit of Output 7.7 ounces $7.80 per ounce $38.70 per hour $ 6.10 per hour 0.4 hours 0.4 hours The company has reported the following actual results for the product for April: Actual output Raw materials purchased Actual cost of raw materials purchased Actual direct labor-hours Raw materials used in production Actual direct labor cost Actual variable overhead cost 7,750 units 62,540 ounces 372,350 59,695 ounces 2,610 hours $105,800 $14,941 Required: a. Compute the materials price variance for April b. Compute the materials quantity variance for April. c. Compute the labor rate variance for April. d. Compute the labor efficiency variance for April. e. Compute the variable overhead rate variance for April. f. Compute the variable overhead efficiency variance for April.