The Woods Enterprises prepared the following standard costs for the production of one stuffed bear:

Direct materials 1.5 pounds of stuffing @ $2 per lb

Direct labor 2 hours of assembly @ $15 per hr

Actual production costs for the production of 1,000 stuffed bears required 1,750 pounds of stuffing at a cost of $1.95 per pound and 1,950 labor hours at $15.25 per hour.

A.) Calculate the direct material price variance.

B.) Calculate the direct material usage variance.

c) calculate the direct labor rate variance

d) calculate the direct labor efficiency variance