Helix Company produces several products in its factory, including a karate robe. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the robes, the factory should work 780 direct labor-hours each month and produce 1,950 robes. The standard costs associated with this level of production are as follows:

	Total	Per Unit of Product
Direct materials...................................... Direct labor............................................ Variable manufacturing overhead(based on direct labor-hours)...................................	$35,490 $ 7,020 $ 2,340	$18.20 3.60 1.20 $23.00

During April, the factory worked only 760 direct labor-hours and produced 2,000 robes. The following actual costs were recorded during the month:

	Total	Per Unit of Product
Direct materials (6,000 yards)................ Direct labor............................................ Variable manufacturing overhead..........	$36,000 $ 7,600 $ 3,800	$18.00 3.80 1.90 $23.70

At standard, each robe should require 2.8 yards of material. All of the materials purchased during the month were used in production. Required: Compute the following variances for April: 1. The materials quantity and price variances. 2. The labor efficiency and rate variances. 3. The variable manufacturing overhead efficiency and rate variances.