Thompson Company uses a standard cost system for its single product. The following data are available:

Actual experience for the current year:

Purchases of raw materials (15,000 yards at $15.00 per yard)	$	225,000
Raw materials used		13,000	yards
Direct labor costs (10,800 hours at $12.00 per hour)	$	129,600
Actual variable overhead cost	$	84,090
Units produced		13,200	units

Standards per unit of product:

Raw materials	1.1 yards at $17.00 per yard
Direct labor	.8 hours at $11.50 per hour
Variable overhead	$7.00 per direct labor hour

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:

a.	Direct materials price variance	$	(Click to select) F U None
b.	Direct materials quantity variance	$	(Click to select) F U None
c.	Direct labor rate variance	$	(Click to select) F U None
d.	Direct labor efficiency variance	$	(Click to select) F U None
e.	Variable overhead rate variance	$	(Click to select) F U None
f.	Variable overhead efficiency variance	$	(Click to select) F U None

Show work please. Thank you!