Packers Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

	Inputs	Standard Quantity or Hours per Unit of Output	Standard Price or Rate
	Direct materials.............................	8.6 ounces	$6.00 per ounce
	Direct labor....................................	0.40 hours	$11.00 per hour
	Variable manufacturing overhead.	0.40 hours	$5.00 per hour

The company has reported the following actual results for the product for April:

	Actual output..............................................	8,400	units
	Raw materials purchased............................	76,900	ounces
	Actual cost of raw materials purchased..	$469090
	Raw materials used in production..............	71,750	ounces
	Actual direct labor-hours............................	3,320	hours
	Actual direct labor cost...............................	$35,524
	Actual variable overhead cost.....................	$17,928

Required:

(a) Compute the materials price variance for April.

(b) Compute the materials quantity variance for April.

(c) Compute the labor rate variance for April.

(d) Compute the labor efficiency variance for April.

(e) Compute the variable overhead rate variance for April.

(f) Compute the variable overhead efficiency variance for April.