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 $1,010$ hours each month to produce $2,020$ sets of seat covers. The standard costs associated with this level of production are:

Total Per Set of Covers

Direct materials $ $36,360$ $ $18\mathrm{.}00$

Direct labor $ $7,0703\mathrm{.}50$

Variable manufacturing overhead $($based on direct labor$-$hours$)$ $ $3,0301\mathrm{.}50$

During August, the factory worked $1,080$ 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 $(8,100$ yards$)$ $ $46,980$ $$17\mathrm{.}40$

Direct labor $ $9,990$ $$3\mathrm{.}70$

Variable manufacturing overhead $ $4,590$ $$1\mathrm{.}70$

At standard, each set of covers should require $2\mathrm{.}0$ 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.