Maloney Corporation has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

	Inputs	Standard Quantity or Hours per Unit of Output	Standard Price or Rate
	Direct materials	4.0 liters	$6.00 per liter
	Direct labor	0.90 hours	$18.00 per hour
	Variable manufacturing overhead	0.90 hours	$8.00 per hour

The company has reported the following actual results for the product for September:

	Actual output	3,100	Units
	Raw materials purchased and used	13,200	Liters
	Actual price of raw materials	$6.70	per liter
	Actual cost of raw materials purchased	$88,440
	Actual direct labor-hours	3,010	Hours
	Actual direct labor rate	$18.60	per hour
	Actual direct labor cost	$55,986
	Actual variable overhead rate	$8.50	per hour
	Actual variable overhead cost	$25,585

Required:

1. Compute the materials price variance for September.
2. Compute the materials quantity variance for September.
3. Compute the labor rate variance for September.
4. Compute the labor efficiency variance for September.
5. Compute the variable overhead rate variance for September.
6. Compute the variable overhead efficiency variance for September.