RJM Enterprises is a manufacturer of consumer electronics products. The industry is very competitive, and RJM has seen its profits fall

in recent years, including an operating loss of $$17,525$ last year. RJM was able to turn that around this year by aggressively cutting

costs. The summarized financial results for RJM are shown below:

Jim Green, the management accountant at RJM$,$ is analyzing the company's performance for this year in order to explain to

management the specific aspects that drove the company to success. Some of the information Jim obtained follows:

Assume that RJM$,$ for efficiency and to reduce cost, maintains little or no direct materials or work$-$in$-$process inventory.

Required:

Determine the selling price variance for the current year based on sales dollars. Determine the sales volume variance based on

contribution margin.

Determine the following variable cost variances:

a$.$ The usage and price variances for direct materials.

b$.$ The efficiency and rate variances for direct labor.