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 S 7.80per ounce hours S 38.70per hour 0.4 0.40 hours S 6.10 per 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 49.900 ounces S 372,350 70,840ounces 2610hours $ 105,800 $ 14,941 Required: Enter all numbers as positive and rounded to th Materials price variance Materials quantity variance Labor rate variance Labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance