Samson Company produces paper towels. The company has established the following direct materials and direct labor standards for one case of paper towels:

Required:

Instructions for parts $1$ and $2$: If a variance is zero, enter $"0"$ and select "Not applicable" from the drop down box.

Calculate the direct materials price and usage variances.

Materials Price Variance

$

Materials Usage Variance

$

Calculate the direct labor rate and efficiency variances.

Labor Rate Variance $$

Labor Efficiency Variance $