Fortes Incorporated 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 per Unit of Output 8.0 ounces Standard Price or Rate $ 8.10 per ounce 0.5 hours $ 24.70 per hour 0.5 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 Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 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. 6,500 units 62,350 ounces $ 386,210 52,020 ounces 3,200 hours $ 88,880 $ 20,395 f. Compute the variable overhead efficiency variance for April. $ 6.40 per hour