Stewart Corporation makes a product with the following standard costs: Standard StandardStandard Quantity o PriceorCost Per Hours Rate Unit Direct S8.00 per pound $19.00 per hour 9.3 pounds S74.40 Direct labor 0.4 hours $7.60 S7.00 per 0.4 hourS S2.80 hour The company reported the following results conceming this product in August. y budgeted output 3,000 units 3,100 units output Raw materials used in 30,370 Purchases of raw materials 33,900 direct labor-hours 1,340 hours cost of raw materials S264 direct labor cost $27 variable overhead cost $8,844 The company applies variable overhead on the basis of direct labor-hours a. Compute the materials quantity variance. b. Compute the materials price variance. C. Compute the labor efficiency variance. d. Compute the labor rate variance. e. Compute the variable overhead efficiency variance f. Compute the variable overhead rate variance