The following labor standards have been established for a particular product: 5 Standard labor-hours per unit of output Standard labor rate 9.8 hours $13.60 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,600 hours $100,320 950 units What is the labor efficiency variance for the month? Piper Corporation's standards call for 2,100 direct labor-hours to produce 1,050 units of product. During October the company worked 950 direct labor-hours and produced 850 units. The standard hours allowed for October would be: (Round your intermediate calculations to 1 decimal place.) The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 5.8 hours $12.20 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,575 hours $32,035 150 units What is the variable overhead efficiency variance for the month? Gipple Corporation makes a product that uses a material with the quantity standard of 9.3 grams per unit of output and the price standard of $8.00 per gram. In January the company produced 5,400 units using 26,870 grams of the direct material. During the month the company purchased 29,400 grams of the direct material at $8.10 per gram. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for January is