[The following information applies to the questions displayed below.] Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows: Direct materials: 4 pounds at $8 per pound $ 32 Direct labor: 2 hours at $16 per hour 32 Variable overhead: 2 hours at $6 per hour 12 Total standard cost per unit $ 76 The planning budget for March was based on producing and selling 32,000 units. However, during March the company actually produced and sold 37,000 units and incurred the following costs: Purchased 160,000 pounds of raw materials at a cost of $7.40 per pound. All of this material was used in production. Find the following:

Material Quantity Variance

Labor Efficiency Variance

Variable Overhead Rate Variance

Variable Overhead Efficiency Variance