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

	Standard Cost Per Backpack
Leather (0.6 yards $39 per yard)	$23.40
Direct labor (0.9 hours $24.00 per hour)	$21.60
Variable overhead (0.9 hours $27.20 per hour)	$24.48

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	5,500
Direct labor hours incurred	4,430
Yards of leather purchased	4,380
Yards of leather used in production	3,960
Cost of leather purchased	$166,659
Direct labor cost	$103,662
Variable overhead cost	$121,825

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.