Leerar Corporation makes a product with the following standard costs:

................................................Standard Quantity or Hours........................Standard Price or Rate

Inputs.........................................

Direct Materials.............................8.1 ounces.....................................................$3.00 per ounce

Direct labor....................................0.5 hours.....................................................$18.00 per hour

Variable overhead........................0.5 hours.........................................................$2.00 per hour

In December the company produced 4,200 units using 34,870 ounces of the direcct material and 1,900 direct labor hours. During the month, the company purchased 39,700 ounces of the direct material at a total cost of $111,160. The actual direct labor cost for the month was $35,530 and the actual variable overhead cost was $3,990. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

Required:

a. Compute the materials quantity cariance.

b. Compute the materials price variance.

c. Compute the labor efficiencey variance.

d. Compute the direct labor rate variance.

e. Compute the variable overhead efficiency variance.

f. Compute the variable overhead rate variance