The Thompson Company uses standard costing and has established the following direct material and direct labor standards for each unit of Lept. Direct materials: 2 gallons at $4 per gallon Direct labor: 0.5 hours at $8 per hour During September, the company made 6,000 Lepts and incurred the following costs: Direct materials purchased: 13,400 gallons at $4.10 per gallon Direct materials used: 12,600 gallons Direct labor used: 2,800 hours at $7.65 per hour

What is the variable overhead rate variance for the month?

A. $5,885 F B. $1,220 F C. $5,885 U D. $1,220 U

The labor efficiency variance for September was:

A. $1,600 favorable B. $22,400 favorable C. $33,600 favorable D. $3,200 favorable

The materials quantity variance for September was:

A. $5,740 unfavorable B. $5,600 unfavorable C. $2,460 unfavorable D. $2,400 unfavorable

The labor rate variance for September was:

A. $980 unfavorable B. $280 favorable C. $1,530 unfavorable D. $980 favorable

The materials price variance for September was:

A. $1,340 unfavorable B. $1,260 favorable C. $1,340 favorable D. $1,260 unfavorable