Garrison 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	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		9.20	liters	$	8.80	per liter
Direct labor		0.50	hours	$	30.70	per hour
Variable manufacturing overhead		0.50	hours	$	7.70	per hour

The company has reported the following actual results for the product for September:

Actual output		11,400	units
Raw materials purchased		105,800	liters
Actual cost of raw materials purchased	$	949,500
Raw materials used in production		104,900	liters
Actual direct labor-hours		5,240	hours
Actual direct labor cost	$	170,302
Actual variable overhead cost	$	36,414

Required:

a. Materials price variance b. Materials quantity variance C. Labor rate variance d. Labor efficiency variance e. Variable overhead rate variance f. Variable overhead efficiency variance