Orion Corporation has established the following standards for the prime costs of one unit of its chief product, dartboards.

	Standard Quantity				Standard Price or Rate				Standard Cost
Direct material		15.00	pounds		$	2.00	per pound			$	30.00
Direct labor		1.20	hour		$	6.00	per hour				7.20
Total										$	37.20

During June, Orion purchased 425,000 pounds of direct material at a total cost of $935,000. The total wages for June were $226,368, 75 percent of which were for direct labor. Orion manufactured 27,000 dartboards during June, using 394,200 pounds of the direct material purchased in June and 35,370 direct-labor hours.

1. Direct Material Variance

2. Direct Material Quantity Variance

3. Direct Material Purchase Price Variance

4. Direct Labor Rate Variance

5. Direct Labor Efficiency Variance