JKL Ltd. manufactures clothing and incurred the following costs for the production of 16,000 units:

• Actual direct materials cost: $38,000
• Standard direct materials cost: $30,000
• Actual direct labor cost: $28,000
• Standard direct labor cost: $24,000

Calculate the following variances:

1. Direct materials price variance.
2. Direct materials quantity variance.
3. Direct labor rate variance.
4. Direct labor efficiency variance.