Perez Company adopted a standard cost system several years ago. The standard costs for the prime costs of its single product follow: Material: 10 kilograms @ $4.50 per kilogram $45.00 Labor: 6 hours @ $8.50 per hour $51.00

(1) Units completed: 5,800 units (2) Budgeted output: 6,000 units (3) Materials purchased and used: 60,000 kilograms (4) Total actual labor costs: $306,600 (5) Actual hours of labor: 36,500 hours (6) Materials quantity variance: $2,250 unfavorable (7) Net materials variance: $450 unfavorable Compute the following: a. Labor rate variance b. Labor efficiency variance c. Actual kilograms of material used in the production process d. Actual cost paid per kilogram of material