$(10$ points$)$ The following standards have been established for a raw material used to make product I$92$:

$\backslash$table$[[$Standard quantity of the material per unit of output....,$6$ pounds$],[$Standard price of the material.....................................,$$2\mathrm{.}25$ per pound$],[$Standard hours of labor per unit of output,$3$ hours$],[$Standard rate of the labor per hour,$$8$ per hour$]]$

The following data pertain to a recent month's operations:

Actual material purchased $q,13,600$ pounds

Actual cost of material purchased. $q,$ $$31,620$

Actual material used in production $q,13,600$ pounds

Actual output. $q,2,300$ units of product $192$

Actual labor used $7,100$ hours Actual total labor cost $$57,150$

Required:

a$.$ What is the materials price variance for the month?

b$.$ What is the materials quantity variance for the month?

c$.$ What is the labor rate variance for the month?

d$.-$ What is the labor efficiency variance for the month?