Procter & Gamble Co. manufactures laundry detergent and incurred the following costs for the production of 15,000 units:

Actual direct materials cost: $40,000 Standard direct materials cost: $32,000 Actual direct labor cost: $25,000 Standard direct labor cost: $22,000

Calculate the following variances:

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