Normal volume per month is 40,000 direct labor hours. Wolverine's January 2014 budget was based on normal

volume. During January, Wolverine produced 7,800 units with records indicating the data following:

Actual:
Direct materials purchased	25,000 lbs @ $3.60
Direct materials used	23,100 lbs
Direct labor	40,100 hours @ $6.30
(excluding overhead)
The Wolverine Company Standards:
Direct Materials (2 lbs @ $3.50 per lb.)	$7.00
Direct Labor (4 hours @ $6.50 per hour)	$26.00
STANDARD COST PER UNIT	$33.00

Determine the following:

Direct materials price variance

Direct materials usage variance

Direct labor variance

Direct labor efficiency variance