The following information is available for Mandalay Company: Actual Material Direct Labor Units produced Standard Material Direct Labor Required 12,000 pounds purchased at $2.50 per pound; used 10,500 pounds 1,800 hours at $12 per hour 500 20 pounds per unit at a price of $2.20 per pound 4 hours per unit at a wage rate of $10 per hour a. Determine the material price variance based on the quantity of materials purchased. b. Determine the material quantity variance. c. Determine the direct labor rate variance. d. Determine the direct labor efficiency variance.