The Emerson Division of Golding Company produces small kitchen appliances. The company uses a standard cost system for production costing and control. The standard cost sheet for its most popular product, a toaster, is given below:

Direct materials $(2\mathrm{.}5$ lbs$.$ @ $$4\mathrm{.}00)$ $$10\mathrm{.}00$

Direct labor $(0\mathrm{.}7$ hrs$.$ @ $$10\mathrm{.}50)7\mathrm{.}35$

Variable overhead $(0\mathrm{.}7$ hr$.$ @ $$6\mathrm{.}00)4\mathrm{.}20$

During the year Emerson experienced the following activity relative to the production of its toasters:

a$.$ Production of toasters totaled $50,000$ units.

b$.$ A total of $130,000$ pounds of raw materials was purchased at $$3\mathrm{.}70$ per pound.

c$.$ There were $10,000$ pounds of raw materials in beginning inventory $($carried at $$4$ per pound$).$ There was no ending inventory.

d$.$ The company used $36,500$ direct labor hours at a total cost of $$392,375.$

e$.$ Actual variable overhead totaled $$210,000.$

Emerson produces all of its toasters in a single plant. Normal activity $($capacity$)$ is $45,000$ units per year. Standard overhead rates are computed based on normal activity measured in standard direct labor hours.

Required:

$($a$)$ Compute price and usage variances for materials.

$($b$)$ Compute the labor rate and labor efficiency variances.

$($c$)$ Compute the variable overhead spending and efficiency variances.