Silmon Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate
Direct materials	5.1	grams	$	6.00	per gram
Direct labor	0.5	hours	$	13.00	per hour
Variable overhead	0.5	hours	$	2.00	per hour

In June the company produced 4,400 units using 23,690 grams of the direct material and 2,600 direct labor-hours. During the month the company purchased 24,300 grams of the direct material at a price of $5.80 per gram. The actual direct labor rate was $13.60 per hour and the actual variable overhead rate was $1.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:

a.	Direct materials quantity variance	$	(Click to select)FUNone
b.	Direct materials price variance	$	(Click to select)FUNone
c.	Direct labor efficiency variance	$	(Click to select)FUNone
d.	Direct labor rate variance	$	(Click to select)FUNone
e.	Variable overhead efficiency variance	$	(Click to select)FUNone
f.	Variable overhead rate variance	$	(Click to select)FUNone