Fremont, inc., builds storage boxes to custom order. Materials include 20 board feet of lumber oat $1.25/board foot. Standards call for 2 hours of labor at $15/hr. During March, 4,200 boxes were built. Materials pruchased toataled $103,890 for 86,300 board feet of lumber. Actual lumber usage in production was 82,310 boaard feet. The March payroll was $139,360 for 9,150 hours. Each answer needs to indicate if it is Favorable or Unfavorable.

a) Compute the direct material price variance.

b) Compute the direct material quantity variance.

c) Compute the direct labor rate variance.

d) Compute the direct labor efficiency variance.