Marvel Parts, Inc., manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work 1,015 hours each month to produce 2,030 sets of covers. The standard costs associated with this level of production are:

PEE GEE Total of COVETS Direct Materials 5 59, 276 $29. 20 Direct Labor $ , 120 4. 00 Variable manufacturing overhead I based an direct Labor - hours ! $ 3 , 857 1 . 90 $35. 10Total Of COVETS DIRECT materials IB, SO0 Yards*!* $ 42, 000 5 20. 00 Direct Labor 6 , 30 0 4. 20 Variable manufacturing Overhead 3 , 150) 2. 10 $ 34. 301 Materials price variance Materials quantity variance 2. Labor rate variance C T CC T Labor efficiency variance 3. Variable overhead rate variance Variable overhead efficiency variance T