Tidd Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct Materials 2.4 Kilos $ 15.75 per kilo Direct Labor 1.15 Hours $19.00 per hour The company reported the following results concerning this product in June. Actual Output Raw materials used in production Actual direct labor hours Purchases of raw materials Actual price of raw materials Actual direct labor rate 13,100 units 33,400 kilos 14,750 hours 26,700 kilos $15.45 per kilo $19.50 per hour a) What was materials price variance for June? b) What was materials quantity variance for June? c) What was the labor rate variance for June? d) What was the labor efficiency variance for June