Bronfenbrenner Co. uses a standard cost system for its single product in which variable overhead is applied on the basis of direct labor hours. The following information is given:

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:
a. Direct materials price variance.
b. Direct materials quantity variance.
c. Direct labor rate variance.
d. Direct labor efficiency variance.
e. Variable overhead spending variance.
f. Variable overhead efficiency variance.

Standard costs per unit: Raw materials (1.5 grams at $16 per gram) Direct labor (0.75 hours at $8 per hour). Variable overhead (0.75 hours at $3 per hour). $24.00 $6.00 $2.25 Actual experience for current year: Units produced. Purchases of raw materials (21,000 grams at $17 per gram).. Raw materials used.. Direct labor (16,750 hours at $8 per hour) Variable overhead cost incurred. 22,400 units $357,000 33,400 grams $134,000 $48,575