Salem Corporation provided the following standards: Inputs Direct materials Direct labor Output Materials purchased Cost of materials purchased Materials used in production Direct labor hours Direct labor cost Variable manufacturing overhead The company has reported the following actual results for the product for September: 9,600 units 75,000 gallons Standard Quantity (Hours) per Unit a. The materials price variance. b. The materials quantity variance. c. The labor rate variance. 7.4 gallons 0.70 hours 0.70 hours d. The labor efficiency variance. e. The variable overhead rate variance. f. The variable overhead efficiency variance. $ 562,500 $ 142,302 Variable overhead cost $ 34,614 Variable manufacturing overhead is applied to products on the basis of direct labor hours. Compute: 71,050 gallons 6,410 hours Standard Price (Rate) $ 7.00 per gallon $ 21.70 per hour $5.90 per per hour

Salem Corporation provided the following standards: Variable manufacturing overhead is applied to products on the basis of direct labor hours. Compute: a. The materials price variance. b. The materials quantity variance. c. The labor rate variance. d. The labor efficiency variance. e. The variable overhead rate variance. f. The variable overhead thiciency variance