Galeazzi Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	3.0 pounds	$5.70 per pound
Direct labor	0.9 labor hours	$17.00 per labor hour
Variable overhead	0.8 machine hours	$6.60 per machine hour

The company applies variable overhead on the basis of machine-hours. The direct materials purchase variance is computed when the materials are purchased. In October the company produced 3,000 units.

Use this information to compute the variances in questions A E below. If the variance is favorable (F), enter the variance as a positive number, but if the variance is unfavorable(U), enter it as a negative number.

Question A (Galeazzi) The company used 8,266 pounds of the direct material to make the 3,000 units. What is the materials quantity variance? (round final answer to nearest dollar)

Question B (Galleazzi) During the month, the company purchased 9,231 pounds of the direct material at a total cost of $51,000. Of the purchases, only the pounds reported in question (a) were used in production. What is the materials price variance? (round final answer to nearest dollar)

Question C (Galleazzi) The company incurred 2,594 direct labor-hours during the month to make the 3,000 units. What is the labor efficiency variance? (round final answer to nearest dollar)

Question D (Galleazzi) Ignore the labor-hours listed in question (c), and instead assume 2,597 labor hours were worked and the total cost of labor was $50,282. What is the labor rate variance? (round final answer to nearest dollar)

Question E (Galleazzi) The company incurred 2,280 machine-hours during the month and the actual variable overhead cost was $16,980. What is the variable overhead rate variance? (round final answer to nearest dollar)