Sheppard 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 $7\mathrm{.}1$ ounces $ $7\mathrm{.}30$ per ounce

Direct labor $0\mathrm{.}6$ hours $ $26\mathrm{.}70$ per hour

Variable manufacturing overhead $0\mathrm{.}6$ hours $ $5\mathrm{.}60$ per hour

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

Actual output $8,550$ units

Raw materials purchased $61,710$ ounces

Actual cost of raw materials purchased $ $341,700$

Raw materials used in production $60,735$ ounces

Actual direct labor$-$hours $3,850$ hours

Actual direct labor cost $ $107,860$

Actual variable overhead cost $ $20,701$

Required:

a$.$ Compute the materials price variance for April.

b$.$ Compute the materials quantity variance for April.

c$.$ Compute the labor rate variance for April.

d$.$ Compute the labor efficiency variance for April.

e$.$ Compute the variable overhead rate variance for April.

f$.$ Compute the variable overhead efficiency variance for April.