Jones Company has the following standards for its single product: standard quantity standard price direct materials 13 pounds per unit $5.10 per pound direct labor 6 hours per unit $16.00 per hour variable overhead 6 hours per unit $11.00 per hour Jones Company reported the following information for the month of October: 1. 4,280 units were produced. 2. 63,000 pounds of direct materials were purchased at cost of $5.40 per pound. 3. 27,200 direct labor hours were worked. 4. The actual variable overhead cost amounted to $303,800. 5. The actual direct labor cost amounted to $414,800. 6. There were no inventories of any type at October 1, however, the direct materials inventory at October 31 totaled 6,000 pounds.

Calculate the following for October:

1)Direct labor rate variance

2)Direct material price variance.

3)Direct material quantity variance

4)Variable overhead efficiency variance