XY Inc. provides the following data for June 2019 when 13,000 Units are manufactured:

Standard Material Cost (Per Unit)

6.20 kg @ $ 10.25/kg

Actual Material Cost (Per Unit)

6.85 kg @ $ 13.8/kg

Standard Labor cost (Per Unit)

5.5 hrs @ $ 14/hr

Actual Labor cost (Per Unit)

5.30 hrs @ $ 15.2 /hr

Calculate: Direct Material Price Variance

Direct Material Quantity/Usage Variance

Total Material Cost Variance

Direct Labor Rate Variance

Direct Labor Efficiency Variance

Total Labor Cost Variance