The following data relates to Potawatomi Corporation's operations for the month. Potawatomi produced 8,500 units and the normal monthly capacity is 20,000 direct labor hours.

	Standard Unit Costs		Total Actual Costs
Direct Material:
Standard (5 lbs. @ $2.10/lb.)	$10.50
Actual (39,000 lbs. @ $2.20/lb.)			$85,800
Direct Labor:
Standard (2 hrs. @ $12/hr.)	$24.00
Actual (18,000 hrs. @ $11.90/hr.)			$214,200
Variable Overhead:
Standard (2 hrs. @ $4.00/hr.)	$8.00
Actual			$69,700
Total	$42.50		$369,700

Calculate the following variances: Show your solutions

a. Materials price variance

b. Materials efficiency variance

c. Labor rate variance

d. Labor efficiency variance

e. Variable overhead spending variance

f. Variable overhead efficiency variance