Genus Company uses a standard cost system for its single product. The following data are available: Actual experience for the current year:

Purchase of raw materials (15,000 yards @ $13 per yard) $195,000

Raw material used12,000 yards

Direct labour costs(10,200 hours at $10 per hour)$102,000

Actual variable overhead cost$84,150

Units produced12,600 units

Standard per unit of product:

Raw materials1.1 yards at $15 per yard

Direct Labour0.8 hour at $9.50 per hour

Variable overhead$8 per direct labour hour

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:

a. Direct materials price variance.

b. Direct materials quantity variance.

c. Direct labor rate variance.

d. Direct labor efficiency variance.

e. Variable overhead rate variance.

f. Variable overhead efficiency variance.