Moates Corporation makes a product with the following standard costs: Direct materials.....Standard quantity or hrs 6.5 kilos Standard price or rate $1.00 per kilo Direct labor.....standard 0.2 hrs standard $21.00 per hr Variable Overhead.....Standard 0.2 hrs standard $7.00 per hour. In january the company produced 5,800 units using 38,740 kilos of the direct material and 1,110 direct labor-hours. During the month, the company purchased 41,000 kilos of the direct material at a total cost of $49,200. The actual direct labor cost for the month was $20,979 and the acttual variable obverhead cost was $6,993. The company applies variable overhead on the basis of direct labor-hours. The direct labor materials purchases variance is computed when the materials are purchased. REQUIRED: a. compute the materials quantity variance b. compute the materials price variance c. compute the labor efficiency variance d. compute the variable overhead efficiency variance