Procter & Gamble Co. manufactures laundry detergent and incurred the following costs for the production of 21,000 units:

Actual direct materials cost: $52,000 Standard direct materials cost: $42,000 Actual direct labor cost: $31,000 Standard direct labor cost: $28,000

Calculate the following variances:

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