Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct material: 5 pounds at $11.00 per pound	$	55.00
Direct labor: 3 hours at $15.00 per hour		45.00
Variable overhead: 3 hours at $7.00 per hour		21.00
Total standard variable cost per unit	$	121.00

The company also established the following cost formulas for its selling expenses:

	Fixed Cost per Month			Variable Cost per Unit Sold
Advertising	$	280,000
Sales salaries and commissions	$	200,000		$	13.00
Shipping expenses				$	4.00

The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 26,600 units and incurred the following costs:

a.	Purchased 154,000 pounds of raw materials at a cost of $9.50 per pound. All of this material was used in production.
b.	Direct-laborers worked 70,000 hours at a rate of $16.00 per hour.
c.	Total variable manufacturing overhead for the month was $510,930.
d.	Total advertising, sales salaries and commissions, and shipping expenses were $286,000, $511,000, and $123,000, respectively.

2. What is the materials quantity variance for March?

3.What is the materials price variance for March?

4. If Preble had purchased 178,000 pounds of materials at $10 per pound and used 154,000 pounds in production, what would be the materials quantity variance for March?

5. If Preble had purchased 178,000 pounds of materials at $9.50 per pound and used 154,000 pounds in production, what would be the materials price variance for March?

If someone could please help explain at least 2,3 and 4 I would really appreciate the help. Thank you