Please see picture below:

Cajun Candy Corporation manufactures giant gourmet suckers. The cost standards developed by Cajun appear below. Manufacturing overhead at Cajun is applied to production on the basis of standard direct labor-hours: tandard quantity per sucker Standard cost per ounce or hour Standard cost per sucker Direct materials 0.75 ounces $20.00 per ounce $15.00 Direct labor 1.2 hours $12.00 per hour $14.40 Variable overhead 1.2 hours 3.00 per hour $3.60 Fixed overhead 1.2 hours $ 5.00 per hour $6.00 Total standard cost per sucker $39.00 The standards above were based on an expected annual volume of 8,000 suckers. The actual results for last year were as follows: Number of suckers produced 8,200 Direct labor-hours incurred 0,000 Ounces of direct materials purchased 7.900 Ounces of direct materials used in production 6,070 Total cost of direct materials purchased $156,815 Total direct labor cost $122,800 Total variable overhead cost $28,600 Total fixed overhead cost $47,500 Based on the above information, calculate the following variances: A. The firm's material quantity variance is: A. $600 (F) B. $600 (U) C. $1600 (F) D. $1600 (U) E. $2600 (F) B. The firm's labor rate variance is: A. $2800 (F) B. $2800 (U) C. $1600 (F) D. $3360 (U) E. $3360 (F) C. The firm's material price variance (for all units purchased whether or not used) is: A. $1185 (F) B. $1185 (U) C. $911 (F) D. $911 (U) E. Cannot be determined D. The firm's labor efficiency variance is: A. $1600 (F) B. $1600 (U) C. $600 (F) D. $1920 (F) E. $1920 (U)