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 Quantity or Hours Standard Price or per Unit of Output Rate 9.7 ounces $ 7.80per ounce 0.4 hours $ 38.70per hour 0.40 hours $ 6.10per hour The company has reported the following actual results for the product for April: Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 7300 units 49,900ounces $ 372,350 70,840ounces 2610hours $ 105,800 $ 14,941 Enter all numbers as positive and rounded to the nearest dollar Materials price variance Materials quantity variance $ Labor rate variance $ Labor efficiency variance $ Variable overhead rate variance $ | Variable overhead efficiency variance $