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

	Standard Cost Per Backpack
Leather (2.2 yards $23 per yard)	$50.60
Direct labor (2.5 hours $8.00 per hour)	$20.00
Variable overhead (2.5 hours $14.40 per hour)	$36.00

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	13,500
Direct labor hours incurred	32,910
Yards of leather purchased	31,420
Yards of leather used in production	30,840
Cost of leather purchased	$667,675
Direct labor cost	$217,206
Variable overhead cost	$487,068

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.