Galeazzi Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate
Direct materials	3.1 pounds		$ 6.00 per pound
Direct labor	0.8 hours		$ 18.00 per hour
Variable overhead	0.8 hours		$ 6.00 per hour

In October the company produced 3,000 units using 8,380 pounds of the direct material and 2,610 direct labor-hours. During the month, the company purchased 9,500 pounds of the direct material at a total cost of $55,100. The actual direct labor cost for the month was $48,546 and the actual variable overhead cost was $16965. The company applies variable overhead on the basis of direct labor hours.

-Compute the labor efficiency variance.

-Compute the labor rate variance.

-Compute the variable overhead efficiency variance.

-Compute the variable overhead rate variance.