Moates Corporation makes a product with the following standard costs: Standard Quantity or Hours Direct materials Direct labor Variable overhead 4.0 kilos 0.3 hours 0.3 hours Standard Price or Rate $1.10 per kilo $21.10 per hour $6.10 per hour In January, the company produced 5,900 units using 24,720 kilos of the direct material and 1,720 direct labor-hours. During the month, the company purchased 27,000 kilos of the direct material at a total cost of $35,400. The actual direct labor cost for the month was $34,010 and the actual variable overhead cost was $9,387. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. (Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar.) d. Compute the labor rate variance. Labor rate variance e. Compute the variable overhead efficiency variance Variable overhead efficiency variance f. Compute the variable overhead rate variance. Variable overhead rate variance