Stringer Co. expected to make 26,000 units this year but it actually made 27,500 units. the standard price for direct materials is $6.50 per ounce, and one output unit should use 8 ounces of direct material. Stringer bought 240,000 ounces this year for $1,584,000, but it used only 228,000 ounces in production. The standard price for direct labor is $22 per hour, and one output unit should use 6.6 hours of direct labor. The actual labor hours used this year was 183,000 hours, which cost $4,018,680.

a. What is the direct material quantity (usage) variance?

b. What is the direct labor price (rate) variance?

c. What is the direct labor quantity (time or efficiency) variance?