WrapitUp Company manufactures paper bags. Consider the following selected data:

	Direct Materials	Direct Labor
Standards per Paper Bag	520 grams of input at $0.01 per gram	0.03 labor hours at $27 per labor hour

Actual Performance:

Paper Bags Produced and Sold	17,000 bags
Direct Materials Purchased and Used	8,700,000 grams
Labor Hours Used	1,800 labor hours
Total Direct Materials Costs	$193,000
Total Direct Labor Costs	$48,900

Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter all variances as positive values. a) Calculate price variance for direct materials. b) Calculate quantity variance for direct materials. c) Calculate labor rate variance. d) Calculate efficiency variance for direct labor.