Gosslin Manufacturing has two direct cost categories: direct material and direct labor costs.

The company's variable manufacturing overhead is allocated to products based on standards direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Gosslins manufacturing costs.

Direct cost categories

	Standard quantity	Cost per input unit
direct materials	7 pounds per output unit	$10 per pound
direct labor	3 hours per output unit	$20 per hour

Manufacturing overhead

	cost per input unit
variable manufacturing overhead	$10 per direct labor hour

by the end of May 2019 Gosslin Manufacturing records indicated the following

Direct materials purchased and used $12.45 per pound 90,000 pounds

Direct labor $18 per hour 42,000 labor hours

Total actual variable manufacturing $340,000

Actual production 13,000 output units

Required

Calulate the following variances

a) Direct materials price variance

B)Direct materials quantity variance

c) direct labor rate variance

d) direct labor effciency variance

e) Variable manufacturing overhead spending variance

f) variable manufacturing overhead efficency variance.