Pooh Incorporated 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 Price or Rate Standard Quantity or Hours per Unit of Output 7.4 liters Direct materials Direct labor Variable manufacturing overhead 0.70 hours 0.70 hours $ 7.00 per liter $ 21.70 per hour $ 5.90 per per hour The company has reported the following actual results for the product for September: Actual output Raw materials purchased Actual cost of raw materials purchased 9,600 units 75,000 liters $ 562.500 Raw materials used in production Actual direct labor-hours Actual direct labor cost 71,050 liters 6, 410 hours $ 142, 302 Actual variable overhead cost $ 34,614 Required: a. Compute the materials price variance for September. b. Compute the materials quantity variance for September. c. Compute the labor rate variance for September. d. Compute the labor efficiency variance for September. e. Compute the variable overhead rate variance for September. f. Compute the variable overhead efficiency variance for September