Kalamazoo container Co. manufactures recyclable soft-drink cans. A unit of production is a case of 12 cans. Actual material purchases amounted to 239,000 kilograms at $.81 per kilogram. Actual costs incurred in the production of 50,000 units follow: Direct labor Direct material $213,200 for 13,000 hours $170,100 for 210,000 kilograms The following standards have been set by the production-engineering staff and the controller: Direct materials Quantity: 4 kilograms Direct Labor Quantity: .25 hours Price: $.79 per Kilograms Rate: $16 per hour Required 1, Calculate the direct materials price variance 2. Calculate the direct materials quantity variance 3. Calculate the labor rate variance 4. Calculate the labor efficiency variance