Marvel Parts, Incorporated, manufactures auto accessories including a set of seat covers that can be adjusted to fit most cars. According to its standards, the factory should work 1,065 hours each month to produce 2,130 sets of seat covers. The standard costs associated with this level of production are:

	Total	Per Set of Covers
Direct materials	$ 35,358	$ 16.60
Direct labor	$ 8,520	4.00
Variable manufacturing overhead (based on direct labor-hours)	$ 3,195	1.50
	$ 22.10

During August, the factory worked 1,050 direct labor-hours and produced 2,700 sets of covers. The following actual costs were recorded during the month:

	Total	Per Set of Covers
Direct materials (6,000 yards)	$ 43,740	$ 16.20
Direct labor	$ 11,340	4.20
Variable manufacturing overhead	$ 5,670	2.10
	$ 22.50

At standard, each set of covers should require 2.0 yards of material. All of the materials purchased during the month were used in production.

Required:

1. Compute the materials price and quantity variances for August.
2. Compute the labor rate and efficiency variances for August.
3. Compute the variable overhead rate and efficiency variances for August.