The Koski Company has established standards as follows:

Direct material	3.00 pounds @ $4.50/pound = $13.50 per unit
Direct labor	2.10 hours @ $8.50/hour = $17.85 per unit
Variable overhead	2.10 hours @ $5.50/hour = $11.55 per unit

Actual production figures for the past year were as follows:

Units produced	550
Direct materials used	1,940 pounds
Direct materials purchased (3,500 pounds)	$16,100
Direct labor cost (1,000 hours)	$8,700
Variable overhead cost incurred	$5,400

1:

The materials price variance is (Do not round intermediate calculations.):

$165 U

$8,675 U

$350 U

$194 U

2:

The materials quantity variance is: (Round your answer to nearest dollar amount.)

$1,334 F

$1,334 U

$7,425 U

$1,305 U

3:

The labor rate variance is (Do not round intermediate calculations.):

$1,118 U

$200 F

$1,118 F

$200 U

4:

The labor efficiency variance is: (Round your answer to nearest dollar amount.)

$1,318 F

$1,118 F

$1,318 U

$1,118 U

5:

The variable overhead rate variance is (Do not round intermediate calculations.):

$953 F

$953 U

$100 U

$100 F

6:

The variable overhead efficiency variance is: (Round your answer to nearest dollar amount.)

$853 F

$953 F

$953 U

$853 U