The following data pertains to the Chue Machining April results:

a. Calculate the direct materials price and efficiency variances.

b. Give a possible explanation for the cause of the materials price variance.

c. Calculate the direct labor price and efficiency variances.

d. Give a possible explanation for the cause of the labor efficiency variance.

\begin{tabular}{|l|c|c|c|} \hline & \multicolumn{2}{|c|}{ Standards } & Actual Results \\ \hline & Quantity & Cost & Cost \\ \hline Direct Materials & 4.0 pounds/unit & $24/ pound & $26/ pound totaling $94,380 \\ \hline Direct Labor & 5.0 hour / unit & $40/ hour & $42.50/ hour totaling $149,175 \\ \hline Units & 850 & --- & 825 units \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|} \hline & \multicolumn{2}{|c|}{ Standards } & Actual Results \\ \hline & Quantity & Cost & Cost \\ \hline Direct Materials & 4.0 pounds/unit & $24/ pound & $26/ pound totaling $94,380 \\ \hline Direct Labor & 5.0 hour / unit & $40/ hour & $42.50/ hour totaling $149,175 \\ \hline Units & 850 & --- & 825 units \\ \hline \end{tabular}