The Sudbury, South Carolina, plant of Saldanha Sports Company has the following standards for its soccer ball production:

RequiredDetermine the following variances for October:(a) Total direct material cost variance(b) Total direct labor cost variance(c) Total variable support cost variance(d) Direct material price variance(e) Direct material quantity variance(f) Direct labor rate variance(g) Direct labor efficiency variance(h) Variable support rate variance(i) Variable support efficiencyvariance.

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Standards: 0.25 yard Material (leather) per soccer ball Material price per yard Direct labor hours per soccer ball Wage rate per direct labor hour Variable support cost rate $16 0.20 hour $10 per hour $15 per direct labor hour Actual results for October: Used 13,000 yards of raw material, purchased for $205,150 Paid for 8,240 direct labor hours at $9.50 per hour Incurred $131,840 of variable support costs Manufactured 40,000 soccer balls