Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost
Direct materials	7.40	pounds	$ 2.60	per pound	$ 19.24
Direct labor	0.45	hours	$ 8.00	per hour	$ 3.60

During the most recent month, the following activity was recorded:

Twelve thousand one hundred pounds of material were purchased at a cost of $2.50 per pound.

All of the material purchased was used to produce 1,500 units of Zoom.

575 hours of direct labor time were recorded at a total labor cost of $5,750.

Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost
Direct materials	7.40	pounds	$ 2.60	per pound	$ 19.24
Direct labor	0.45	hours	$ 8.00	per hour	$ 3.60

During the most recent month, the following activity was recorded:

Twelve thousand one hundred pounds of material were purchased at a cost of $2.50 per pound.

All of the material purchased was used to produce 1,500 units of Zoom.

575 hours of direct labor time were recorded at a total labor cost of $5,750.

what is the materials price variance?

materials quantity variance?

Labor rate variance?

labor efficiancy variance?