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.

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. Stande Quantity or Hours Standard Price or Inputs per Unit of Output Rate Direct materials 9.7 ounces 3 7.80per ounce Direct labor 0.4 hours s 38.70per hour Variable manufacturing overhead 0.40 hours s 6.10per hour The company has reported the following actual results for the product for April: Actual output 73 OOunits Raw materials purchased 49.9000unces Actual cost of raw materials purchased 3 372,350 Raw materials used in production 70.840ounces Actual direct labor-hours 26 thours Actual direct labor cost $ 105,800 Actual variable overhead cost is 14,941 Required: Enter all numbers as positive and rounded to the nearest dollar Materials price variance 3 Materials quantity variance 3 Labor rate variance 3 Labor efficiency variance 35 Variable overhead rate variance 5 Variable overhead efficiency variance $