Landers Company manufactures a number of products. The standards relating to one of these products are shown below:

$\backslash$table$[[$Inputs$,$Standard Quantity,Standard Price$],[$Direct materials,$4\mathrm{.}5$ pounds,$$0\mathrm{.}80$ per pound$],[$Direct labor,$1\mathrm{.}50$ hours,$$20\mathrm{.}00$ per hour$],[$Variable manufacturing overhead,$1\mathrm{.}50$ hours,$$10\mathrm{.}00$ per hour$]]$

To evaluate the performance of the first quarter in $2024,$ the results follow:

$\backslash$table$[[$Actual output,$55,000,$units,Actual price$],[$Actual variable manufacturing overhead cost,$$902,000,],[$Actual Quantity$],[$Actual direct materials cost $($used$),249,000,$pounds,$$0\mathrm{.}75,$per pound$],[$Actual direct materials cost $($purchased$),251,050,$pounds,$$0\mathrm{.}75,$per pound$],[$Actual direct labor cost,$82,000,$hours,$$22\mathrm{.}00,$per hour$]]$

Required:

Compute the total standard cost per unit and total actual cost per unit for the first quarter in $2024.$ How much is the difference between the actual unit costs and standard cost?

Compute the following variances for the first quarter of $2024$ :

a$.$ Materials quantity and price variances.

b$.$ Labor efficiency and rate variances.

c$.$ Variable overhead efficiency and rate variances.