Procter & Gamble Co. manufactures laundry detergent and incurred the following costs for the production of 9,000 units:

Actual direct materials cost: $32,000 Standard direct materials cost: $26,000 Actual direct labor cost: $19,000 Standard direct labor cost: $17,000

Calculate the following variances:

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