Refreshers Limited specialises in making fresh juices by hand with organic fruits. The company has developed the following standard costs:
		Standard quantity or hours		Standard price or rate
Direct material		1.3	kg	$6.00	per litre
Direct labour		0.6	hours	$19.00	per hour
Variable overhead		0.6	hours	$3.00	per hour
During April, Refreshers Limited made 4,100 bottles of fresh juice and used 5,380 kg of direct material and 2,540 direct labor-hours. In total, 6,000 kg of direct material was purchased during the month at $5.80 per kg. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour.
Variable overhead is applied based on direct labor-hours.
Compute the following:

A) Labour efficiency variance

B) Labour rate variance

C) Variable overhead rate variance

D) Variable overhead efficiency variance