Use the following standard cost and actual information to calculate the cost of 1 gallon of ice cream to answer the questions below. Standard Cost Cost = Product: Gallon of Ice Cream Manufacturing Standard Cost Information Quantity Direct Materials 6 quarts Direct Labor 3 minutes per Unit $1.00 per quart $38.00 per hour Summary $6.00 $1.90 $7.90 Total Direct Costs Actual costs incurred to make 50 gallons of ice cream: 275 quarts of cream at $1.05 per quart 165 minutes of labor at $37.00 per hour (60 minutes - 1 hour) (a) Calculate the material price variance (b) Calculate the material quantity variance (c) Calculate the labor rate variance (d) Calculate the labor efficiency (hourly) variance