Holmes Inc. produces various medical testing devices to hospitals and health clinics. One product, called the Edison, uses a drop of blood to test for various diseases.

Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

The company developed standard costs for one Edison unit, as follows:

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		8.1	ounces	$	6.20	per ounce
Direct labor		0.6	hours	$	20.80	per hour
Variable manufacturing overhead		0.6	hours	$	4.50	per hour

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

Notice that the amount of raw materials purchased is different than the amount used in production.

Actual output of Edison units		5,700	units
Raw materials purchased		48,300	ounces
Actual cost of raw materials purchased	$	280,560
Raw materials used in production		46,200	ounces
Actual direct labor-hours		3,160	hours
Actual direct labor cost	$	68,850
Actual variable overhead cost	$	13,405

Required:

a. Compute the materials price variance for April.

b. Compute the materials quantity variance for April.

c. Compute the labor rate variance for April.

d. Compute the labor efficiency variance for April.

e. Compute the variable overhead rate variance for April.

f. Compute the variable overhead efficiency variance for April.