Kowaleski Corporation makes a product with the following standard costs:. Standard Quantity or Hours 2.8 kilos 0.1 hours 0.1 hours Standard Price or Rate $4.00 per kilo $21.00 per hour $4.00 per hour Direct labor Variable overhead. June the company produced 9,100 units using 27,010 kilos of the direct material and 930 direct1 During the month the company purchased 30,600 kilos of the direct material at a price of $3.70 per labor rate was $19.90 per hour and the actual variable overhead rate was $4.20 per hou verhead is applied on tual direct materials price variance is computed when materials are purchased. Variable o the basis of direct labor-hours. Required: a. Compute the materials quantity variance. b. Compute the materials price variance c. Compute the labor efficiency variance. d. Compute the labor rate variance. e. Compute the variable overhead efficiency variance. f. Compute the variable overhead rate variance