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The following information is for question 10 until 15: The Koski Company has established standards as follows: Direct material. Direct labor Variable overhead 3 pounds @ $4 pound = $12 per unit 2 hours a $8/hour = $16 per unit 2 hours a $5/hour = $10 per unit Actual production figures for the past year were as follows: Units produced. Direct material used Direct material purchased (3,000 pounds). Direct labor cost (950 hours) Variable overhead cost incurred.. 500 1.600 pounds $12,300 $7,790 $4,655 10. The materials price variance is: A. $160 U B. $6,300 U C. $300 U D. $150 U 11. The materials quantity variance is: A. $400 U B. $410 F C. $410 U D. $6,000 U 12. The labor rate variance is: A. $210 F B. $190 F C. $399 F D. $190 U 13.73. The labor efficiency variance is: A. $400 F B. $800 F C. $800 U D. $500 F 14. The variable overhead rate variance is: A. $345 F B. $95 F C. $655.50 F D. $345 U 15. The variable overhead efficiency variance is