Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:

$\backslash$table$[[,$Flexible$],[,$Budget,Actual$],[$Sales $(8,000$ pools$),$$$265,000,$$$265,000$

Required:

$1.$ Compute the following variances for June:

a$.$ Materials price and quantity variances.

b$.$ Labor rate and efficiency variances.

c$.$ Variable overhead rate and efficiency variances.

$2.$ Summarize the variances that you computed in $(1)$ above by showing the net overall favorable or unfavorable variance for the month.