Treco Company's standard and actual costs per unit for the most recent period, during which 400 units were actually produced, are given below:

Materials:

Standard: 2m @ $2.25 per m = $4.50

Actual: 2.1 m @ $2.40 per m= $5.04

Direct labor:

Standard: 1.5 hrs. @ $9.00 per hr = $13.50

Actual: 1.4 hrs. @ $9.75 per hr= $13.65

Variable overhead:

Standard: 1.5 hrs. @ $5.10 per hr. ...= $7.65

Actual: 1.4 hrs. @ $4.6S per hr. ...= $6.51

Calculate the following:

A)Material price variance

B)Material quantity variance

C)Direct labour rate variance

D)Direct labour efficiency variance

E) Variable Overhead spending Variance