The? Sudbury, South? Carolina, plant of Sommerset Sports Company has the following standards for its soccer ball? production:.

Standards:
	Material (leather) per soccer ball	0.20 yard
	Material price per yard	$20
	Direct labor hours per soccer ball	0.45 hour
	Wage rate per direct labor hour	$14.00 per hour
	Variable support cost rate	$18 per direct labor hour
Actual results for October:
	Used 12,000 yards of raw material, purchased for $237,240
	Paid for 8,260 direct labor hours at $14.30 per hour
	Incurred $173,460 of variable support costs
	Manufactured 20,000 soccer balls

Requirements

Determine the following variances for? October:

?(a)	Total direct material cost variance
?(b)	Total direct labor cost variance
?(c)	Total variable support cost variance
?(d)	Direct material price variance
?(e)	Direct material quantity variance
?(f)	Direct labor rate variance
?(g)	Direct labor efficiency variance
?(h)	Variable support rate variance
?(i)	Variable support efficiency variance