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Doogan Corporation makes a product with the following standard costs The compary prodoced 4,500 units in January uting 10,110 grams of direct material and 2,090 direct labor-tours. During the monthy the company purchased 10.690 grams of the direct material at $7.25 per 9 ram. The actual direct labor rate was $13.60 per hour and the actual variable ovorheod rate wos $6.90 per hour. The company apples variabie overhead on the basis of dicect laborthours. The direct materials purchases variance is computed when the materials are turchased. The materials quantity variance for January is: Multiple Choice $7770F The following labor standards have been established for a particular product: The following data pertain to operations concerning the product for the last month: What is the labor efficiency variance for the month? Multiple Choice $44.619F What is the Labor effichency variance foe the month? Muriple crobice 344fita ; $4335 54779