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 3, 900 robes. The standard costs associated with this level of production are as follows: During April, the factory worked only 750 direct labor-hours and produced 4,000 robes. The following actual costs were recorded during the month: At standard, each robe should require 2.8 yards of material. All of the materials purchased during the month were used in production. Compute the materials price and quantity variances for April Compute the labor rate and efficiency variances for April: Compute the variable manufacturing overhead rate and efficiency variances for April