Patterson Company The following information is for Patterson Companys July production:

Standards:
Material	3.0 feet per unit @ $4.20 per foot
Labor	2.5 hours per unit @ $7.50 per hour
Actual:
Production	2,750 units produced during the month
Material	8,700 feet used; 9,000 feet purchased @ $4.50 per foot
Labor	7,000 direct labor hours @ $7.90 per hour

a. What is the material price variance (calculated at point of purchase)?

b. What is the material quantity variance?

c. What is the labor rate variance?

d. What is the labor efficiency variance?