Inputs	Standard Quantity or hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	6.9 liters	$ 5 .00 per liter	$ 34.50
Direct labor	0.3 hours	$ 17.00 per hour	$5.10
Variable overhead	0.3 hours	$ 6.00 per hour	$1.80

The company reported the following results concerning this product in August.

Originally Budgeted output	8,6000 units
Actual output	8,400 units
Raw materials used in production	58,330 liters
Actual direct labor-hours	2,310 hours
Purchases of raw materials	62,500 liters
Actual price of raw materials	$ 4.90 per liter
Actual direct labor rate	$ 17.10 per hour
Actual variable overhead rate	$ 5.50 per hour

The materials price variance is recognized when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

Compute the following:

A. Materials Quantity Varience

B. Materials Price Varience

C. Direct Labor Varience

D. Direct Labor rate Vareince

E. Variable over head controllable varience