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.

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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