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

	Standard Cost Per Backpack
Leather (0.8 yards $37 per yard)	$29.60
Direct labor (1.1 hours $22.00 per hour)	$24.20
Variable overhead (1.1 hours $25.60 per hour)	$28.16

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	6,500
Direct labor hours incurred	6,590
Yards of leather purchased	6,360
Yards of leather used in production	5,620
Cost of leather purchased	$228,642
Direct labor cost	$140,367
Variable overhead cost	$171,340

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.