Test Company uses a standard costing system. The company developed the following standard cost sheet for one of its products.

Direct materials	(6 lbs. @ $5 per lb.)	$30
Direct labor	(1.5 hours @ $10 per hour)	15
Variable overhead	(1.5 hours @ $4 per hour)	6
Fixed overhead	(1.5 hours @ $2 per hour assuming 17,000 hours)	3

During the year, Test Company recorded the following actual results.

Units produced		12,000
Direct materials	(71,750 lbs. purchased and used)	$365,925
Direct labor	(17,900 hours)	182,580
Variable overhead		69,000
Fixed overhead		33,000

a. Determine the direct materials price variance.

b. Determine the direct materials usage variance.

c. Determine the direct labor rate variance.

d. Determine the direct labor efficiency variance.