Slyman Manufacturing Inc. has developed the following standards for one of its products. The materials are not substitutable.

material 1	5 yards	$6/yard	$30
materil 2	6 pieces	$5/piece	$30
direct labor	3 hours	$24/hour	$72
total variable cost per unit.			$132

The records for March showed the following actual results :

Material 1	Purchased	10,000 yards for $58,ooo.
	used	9,500 yards
MAterial 2	purchased	15,000 pieces for $78,750
	used	12,100 pieces.
direct labor		5,900 hours for $147,500.
units produced		2000 units

Required: (1) Calculate the following variances (a) Material purchase price variance for material 1 (b) Material quantity variance for material 1 (c) Material purchase price variance for material 2 (d) Material quantity variance for material 2 (e) Labor rate variance (f) Labor efficiency variance 2) Give at least one possible cause for each of the following variances: (a) material 2 quantity variance (b) labor rate variance (c) labor efficiency variance .