Tricky & Tricky Inc. makes and sells a lawn fertilizer called Supergrow. The company has developed standard costs for one bag of Supergrow as follows:

		Standard
	Standard Quantity	Cost per Bag
Direct Materials	20 kilograms	$8.00
Direct Labour	0.1 hours	1.10
Variable Manufacturing Overhead	0.1 hours	.40

The company had no beginning inventories of any kind on Januart 1. Variable manufacturing overhead is applied to production on the basis of direct labour hours. The results of the company's operations during January are as follows:

Production of Supergrow:	4,000 bags
Direct Materials Purchased	85,000 kilograms at a cost of $32,300
Direct Labour Used	390 hours at a cost of $4,875
Variable Manufacturing Overhead Incurred	$1,475
Inventory of Direct Materials on January 31	3,000 kilograms

a.	What was the materials price variance for January?

b.	What was the materials quantity variance for January?

d.	What was the labour efficiency variance for January?

e.	What was the total variance for variable overhead for January?

c.	What was the labour rate variance for January?