PQR Corporation produces vehicles and incurred the following costs for the production of 20,000 units:

• Actual direct materials cost: $45,000
• Standard direct materials cost: $35,000
• Actual direct labor cost: $35,000
• Standard direct labor cost: $30,000

Calculate the following variances:

1. Direct materials price variance.
2. Direct materials quantity variance.
3. Direct labor rate variance.

Direct labor efficiency variance.