Lime Corporation makes a product with the following standard costs: Input Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 9.5 grams $6.00 per gram $57.00 Direct labor 0.5 hours $23.00 per hour $11.50 Variable overhead 0.5 hours $2.00 per hour $1.00 In November the company's budgeted production was 3,000 units but the actual production and sales was 2,800 units. The company used 27,670 grams of the direct material and 1,390 direct labor-hours to produce this output. During the month, the company purchased 31,400 grams of the direct material at a cost of $198,920. The actual direct labor cost was $29,607 and the actual variable overhead cost was $2,502. 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: Calculate the following variances for November: a. Material price variance. b. Material quantity variance. c. Direct labor rate variance. d. Direct labor efficiency variance. e. Variable overhead efficiency variance. ?