Jenkins Manufacturing The following information is available for Jenkins Manufacturing Company for the month of June when the company produced 2,100 units:

Standard:
Material	2 pounds per unit @ $5.80 per pound
Labor	3 direct labor hours per unit @ $10.00 per hour
Actual:
Material	4,250 pounds purchased and used @ $5.65 per pound
Labor	6,300 direct labor hours at $9.75 per hour

a. What is the material price variance?

b. What is the material quantity variance?

c. What is the labor rate variance?

d. What is the labor efficiency variance?