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

The records for March showed the following actual results:

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