The standards for one case of Springfever Tonic are as follows:

Direct materials 5.40 lb @ $ 4.40 /lb = $ 23.76 Direct labor 4.40 hr @ $ 12.30 /hr = $ 54.12 Variable overhead (based on direct labor hours) 4.40 hr @ $ 5.40 /hr = $ 23.76

During the week ended August 28, the following activity took place:

18,000 lb of raw materials were purchased for inventory at a cost of $4.35 per pound.

3,000 cases of finished product were produced.

16,500 lb of raw materials were used.

13,000 direct labor hours were worked at a total cost of $167,700.

$75,400 of actual variable overhead costs were incurred.

Required:

Calculate each of the following variances:

a.Price variance for raw materials purchased.

b.Raw materials usage variance.

c.Direct labor rate variance.

d.Direct labor efficiency variance.

e.Variable overhead spending variance

f.Variable overhead efficiency variance.