Starbucks has the following standard costs for producing one cup of coffee:

• Direct Materials: $2
• Direct Labor: $1
• Variable Overhead: $0.50

During the month of June, Starbucks produced 100,000 cups of coffee. The actual costs were:

• Direct Materials: $220,000
• Direct Labor: $105,000
• Variable Overhead: $52,000

Requirements:

1. Calculate the material price variance.
2. Calculate the material usage variance.
3. Determine the labor rate variance.
4. Determine the labor efficiency variance.