The following information applies to the questions displayed below.$]$

European Styles, Incorporated, manufactures women$$s blouses of one quality, which are produced in lots to fill each special order. Its customers are department stores in various cities. European Styles sews the particular stores$$ labels on the blouses. During November, the company worked on three orders, for which the month$$s job$-$cost records disclose the following data.

Lot Number Boxes in Lot Material Used $($yards$)$ Hours Worked

$221,30026,1705,160$

$232,00039,4908,050$

$241,50030,0854,810$

The following additional information is available:

The firm purchased $98,000$ yards of material during November at a cost of $$101,500.$

Direct labor during November amounted to $$342,380.$ According to payroll records, production employees were paid $$19\mathrm{.}00$ per hour.

There was no work in process on November $1.$ During November, lots $22$ and $23$ were completed. All material was issued for lot $24,$ which was $80$ percent completed as to direct labor.

The standard costs for a box of six blouses are as follows:

Direct material $20$ yards at $ $1\mathrm{.}00$ per yard $ $20\mathrm{.}00$

Direct labor $4$ hours at $ $18\mathrm{.}70$ per hour $74\mathrm{.}80$

Production overhead $4$ hours at $ $14\mathrm{.}00$ per hour $56\mathrm{.}00$

Standard cost per box $ $150\mathrm{.}80$

$2.$ For each lot produced during November, complete the following schedules:

Direct$-$material purchase price variance.

Direct$-$material quantity variance.

Direct$-$labor efficiency variance.

Direct$-$labor rate variance.

Calculate for lot $22,23$ and $24.$