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

	Standard Cost Per Backpack
Leather (1.1 yards $34 per yard)	$37.40
Direct labor (1.4 hours $19.00 per hour)	$26.60
Variable overhead (1.4 hours $23.20 per hour)	$32.48

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	8,000
Direct labor hours incurred	10,580
Yards of leather purchased	10,080
Yards of leather used in production	9,710
Cost of leather purchased	$330,624
Direct labor cost	$192,027
Variable overhead cost	$247,572

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.