Micro, nv makes a product with the following standard costs:

Inputs:	Unit of Input	Units per item	Price or rate
Direct Materials:	gallons	57	$32/gallon
Direct Labor:	direct labor hours	38	$24/direct labor hour
Variable Overhead:	direct labor hours		$34/direct labor hour

The company reported the following results concerning this product in October.

Actual output:	749 items
Raw Materials used:	41,615 gallons
Raw Material purchased:	36,113 gallons
Actual direct labor hours:	27,713 hours
Actual cost of raw materials purchased:	$1,011,164
Actual direct labor cost:	$609,686
Actual variable overhead cost:	$997,668

Micro applies variable overhead on the basis of direct labor hours. The direct material purchases variance is computed when the materials are purchased. What are the following variances? Be sure to note if they are favorable or unfavorable.

Part 1: Direct Material quantity variance:

Part 2: Direct Labor efficiency variance:

Part 3: Direct Material price variance:

Part 4: Direct Labor rate variance:

Need all parts thank you