Lawn Laboratories makes and sells a lawn fertilizer called Fastgro. The company has developed standard costs for one bag of Fastgro as follows:

Standard Quantity Standard Cost per Bag

Direct Materials: $30$ kilograms $$10\mathrm{.}00$

Direct Labour: $0\mathrm{.}2$ hours $$1\mathrm{.}00$

Variable Manufacturing Overhead: $0\mathrm{.}2$ hours $$0\mathrm{.}50$

The company had no beginning inventories of any kind on January $1$st$.$ Variable manufacturing overhead is applied to production on the basis of direct labor hours. The results of the company$$s operations during January are as follows:

Production of Fastgro:

Direct Materials Purchased: $90,000$ kilograms at a cost of $$35,000$

Direct Labour Used: $368$ hours at a cost of $$5,000$

Variable Manufacturing Overhead Incurred: $$1,200$

Inventory of Direct Materials on January $31$: $2,700$ kilograms

Questions:

$1.$ What was the materials quantity variance for January?

$2.$ What was the labor rate variance for January?

$3.$ What is the materials price variance for January?