Presto Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Inputs........
Direct Materials.......	4.3 Pounds	$6.00 Per Pound	$25.80
Direct Labor.........	0.7 Hours	$20.00 Per Hour	$14.00
Variable Overhead.......	0.7 Hours	$2.00 Per Hour	$1.40

The company reported the following results concerning this product in September.

Originally budgeted output	1900 units
Actual Output	1600 units
Raw material used in production	7,000 pounds
Purchases of raw materials	1,500 pounds
Actual direct labor hours	1,200 hours
Actual cost of raw materials purchases	$43,320
Actual direct labor costs	$25,578
Actual variable overhead costs	$2,394

The company applies variable overhead on the basis of direct labor hours. The direct materials purchases variance is computed when the materials are purchased

Required:

A. Compute the materials quantity variance

B. Compute the materials price variance

C. Compute the direct labor rate variance

D. Compute the labor efficiency variance

E. Compute the variable overhead rate variance

F. Compute the variable overhead efficiency variance