The company reported the following results concerning this product in October.

Actual output		8,100	units
Raw materials used in production		43,130	kilos
Actual direct labor-hours		2,570	hours
Purchases of raw materials		46,700	kilos
Actual price of raw materials	$	5.70	per kilo
Actual direct labor rate	$	23.70	per hour

The materials price variance is recognized when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

a. computer the materials quantity variance

b. materials price variance

c. computer the labor efficiency variance

d. compute the labor rate variance