Huron Company produces a commercial cleaning compound known as Zoom. The direct materials standard quantity or hours $4\mathrm{.}6$ pounds standard price or rate $$2\mathrm{.}50$ per pound standard cost $$11\mathrm{.}50$ direct labor standard quantity or hours $0\mathrm{.}2$ hours standard price or rate $$18\mathrm{.}00$ per hour direct labor standard cost $$3\mathrm{.}60$ During the most recent month, the following activity was recorded: twenty thousand pounds of material were purchased at a cost of $$2\mathrm{.}35$ per pound all of the material purchased was used to produce $4,000$ units of Zoom $750$ hours of direct labor time were recorded at a total labor cost of $$14,925.$ Compute the materials price and quantity variances for the month. Compute the labor rate and efficiency variances for the month.