Procter & Gamble Co. manufactures laundry detergent and incurred the following costs for the production of 23,000 units:

Actual direct materials cost: $58,000 Standard direct materials cost: $46,000 Actual direct labor cost: $33,000 Standard direct labor cost: $29,000

Calculate the following variances:

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