Zee Corporation has developed the following cost standards for the production of its leather backpacks:

	Standard Cost Per Backpack
Leather (1.0 yards $35 per yard)	$35.00
Direct labor (1.3 hours $20.00 per hour)	$26.00
Variable overhead (1.3 hours $24.00 per hour)	$31.20

Variable overhead at Zee is applied on the basis of direct labor hours. The actual results for last month were as follows:

Number of backpacks produced	7,500
Direct labor hours incurred	9,150
Yards of leather purchased	8,740
Yards of leather used in production	8,180
Cost of leather purchased	$295,849
Direct labor cost	$175,680
Variable overhead cost	$224,175

The direct materials purchases variance is computed when the materials are purchased. Required: Compute the following variances for Zee.

a. Materials price variance =

b. Materials quantity variance =

c. Labor efficiency variance =

d. Variable overhead rate variance =