Roberts Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		8.3	ounces	$	6.40	per ounce
Direct labor		0.7	hours	$	22.80	per hour
Variable manufacturing overhead		0.7	hours	$	4.70	per hour

The company has reported the following actual results for the product for June:

Actual output		5,900	units
Raw materials purchased		54,560	ounces
Actual cost of raw materials purchased	$	298,530
Raw materials used in production		48,980	ounces
Actual direct labor-hours		3,890	hours
Actual direct labor cost	$	91,060
Actual variable overhead cost	$	17,630

Required:

a. Compute the materials price variance for June.

b. Compute the materials quantity variance for June.

c. Compute the labor rate variance for June.

d. Compute the labor efficiency variance for June.

e. Compute the variable overhead rate variance for June.

f. Compute the variable overhead efficiency variance for June.