Pure Corporation makes a product with the following standard costs Standard Quantity Standard Price Standard Cost Inputs Direct materials Direct labor Variable overhead or Hours 4.3 pounds 0.7 hours 0.7 hours or Rate S6.00 per pound S20.00 per hour S2.00 per hour Per Unit $25.80 S14.00 $1.40 The company reported the following results concerning this product in September Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours 1,900 units 1,700 units 7,210 pounds 7,600 pounds 1,260 hours $43,320 $25,578 $2,394 Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 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 labor efficiency variance d. Compute the direct labor rate variance e. Compute the variable overhead efficiency variance f. Compute the variable overhead rate variance