The Koski Company has established standards as follows: Actual production figures for the past year were as follows: 13. The materials price variance is: $150 U $160 U $6,300 U $300 U 14. The materials quantity variance is: $410 U $6,000 U $400 U $410 F 15. The labor rate variance is: $190 F $190 U $399 F $210 F 16. The labor efficiency variance is: $800 U $800 F $500 F $400 F 17. The variable overhead rate variance is: $345 U $95 F $655.50 F $345 F 18. The variable overhead efficiency variance is: $245 F $500 U $500 F $250 F