Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labour standards for one unit of Zoom are given below:Standard quantity or hoursStandard price or rateStandard costDirect materials4.8kilos3.00per kilo14.40Direct labour0.2hours10.00per hour2.00During the most recent month, the following activity was recorded:1.5,400kilos of material were purchased at a cost of 2.90 per kilo.2.All of the material purchased was used to produce 1,000 units of Zoom.3.A total of 160 hours of direct labour time was recorded at a total labour cost of 2,128.Required:1.a.Compute the direct materials price variance for the month.

b.Compute the direct materials quantity variance for the month.

2.a.Compute the direct labour rate variance for the month.(Do not round your intermediate calculations.)

b.Compute the direct labour efficiency variance for the month.