. The Alpha Company produces toys for national distribution. Standards for a particular toy are: Materials: 12 grams per unit at 56 centsper gram. Labor: 2 hours per unit at $12.75 per hour. During the month of December, the company produced 1,000 units. Information for the month follows: Materials: 14,000 grams were purchased and used at a total cost of $7,140. Labor: 2,500 hours worked at a total cost of $33,000.

a) Calculate Material Price variance

b) Calculate materials quantity variance

c) Calculate labor rate variance

d) Calculate The labor efficiency variance (