Wayne Corporation manufactures baby formula. The tandard cost card for each can of baby formula is below. Standard Quantity Standard Price Standard or Hours or Rate Cost Direct materials 3.0 kilograms $ 5.00 per kg $ 15.00 Direct labor 0.8 labor hours $16.00 per hour 12.80 Variable manufacturing overhead 0.4 machine $3.00 per hour hours 1.200 Total standard cost per lunit $ 29.00 During May, Wayne manufactured 16,000 cans of baby formula and incurred the following costs: a. Purchased 60,000 kilograms of materials at a cost of $5.15 per pound. b. Used 49,200 kilograms of materials in production. c. Worked 11,800 direct labor-hours at a cost of $17.00 per hour. d. Incurred variable manufacturing overhead cost totaling $18,290 for the month. A total of 5,900 machine-hours was recorded. Required: Calculate the following variances for May (Please do not use a dollar sign in your answers): a. Materials price variance: 0 - b. Materials quantity variance: c. Labor rate variance: + d. Labor efficiency variance: e. Variable overhead rate: + f. Variable efficiency variance