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Conroe Company produces chairs and has determined the following direct cost categories and budgeted amounts: Category Standard Inputs Standard Cost for 1 output Per Input Direct Materials 1.00 $ 7.85 Direct Labor 0.35 $ 9.25 Standard Production is 4,000 units Actual performance for the company is shown below: Direct Materials: Materials Cost 29,070 Input purchased and used 3,800 units Actual Price per input $ 7.65 Direct Labor: Labor Costs 12,555 Labor-Hours of Input 1,350 hours Actual Price per Hour 9.30 In the space below, calculate the following: For U A. Material Price Variance = B. Material Usage Variance = C. Labor Rate Variance = D. Labor Efficiency Variance = Use the space below for your calculations