Wimberley Company Wimberley Company has the following information available for December when 3,500 units were produced (round answers to the nearest dollar).

Standards:
Material	3.5 pounds per unit @ $4.50 per pound
Labor	5.0 hours per unit @ $10.25 per hour
Actual:
Material purchased		12,300 pounds @ $4.25
Material used		11,750 pounds
17,300 direct labor hours @ $10.20 per hour

a. What is the labor rate variance?

b. What is the labor efficiency variance?

e. Assume that the company computes the material price variance on the basis of material issued to production. What is the total material variance?

c. What is the material price variance (based on quantity purchased)?

d. What is the material quantity variance?