Maki, Inc. manufactures a product that has the following standard costs:

Direct materials: 50 yards at $2.60 per yard		$	130
Direct labor: 8 hours at $19.00 per hour			152
Total		$	282

The following information pertains to July: Direct material purchased: 55,100 yards at $2.65 per yard, or $146,015 Direct material used: 51,300 yards Direct labor: 7,100 hours at $19.5 per hour, or $138,450 Actual completed production: 1,090 units Use the information to compute the following variances: Required: Compute the following variances for the month of July. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

Direct-material price variance = ?

Direct-material quantity variance = ?

Direct-labor rate variance = ?

Direct-labor efficiency variance = ?