Malden Outdoor Products Inc. produces several products, including handmade large fiberglass planters for outdoor displays. The firm, which began operations at the beginning of this year, uses a standard cost system. The standard costs for one large planter are: Direct material (3 lbs. @ $8.00) $ 24.00 Direct labor (2 hrs. @ $15.00) 30.00 Variable overhead 24.00 Fixed overhead 6.00 Standard cost per unit $84.00 The $6.00 fixed overhead rate is based on total budgeted fixed overhead costs of $18,000 and estimated sales of 3,000 units. There were no changes in any inventory account during the period. The company produced and sold 3,100 units at the following costs: Direct materials (9,000 lbs.) $ 81,270 Direct labor (6,000 hrs.) 78,000 Variable overhead 76,000 Fixed overhead 16,500 Total production costs incurred $251,770 Calculate the following

1-What is the direct materials price variance

2-What is the direct material quantity vaiance

3- what is the direct labor rate variance

4- what is the direct labor efficiency variance