2. (8 points)Ravena Labs., Inc. makes a single product which has the following standards: Direct materials 2.5 ounces at $18 per ounce Direct labor 1.4 hours at $11.50 per hour 3,750 units of compound were produced during the month. There was no beginning direct materials inventory. The ending direct materials inventory was 2,000 ounces. Direct materials purchased: 12,000 ounces for $225,000. Direct labor hours worked: 5,600 hours at a cost of $67,200.

A.The direct materials price variance for October is:

B.The direct materials quantity variance for October is:

C. The direct labor rate variance for October is:

D. The direct labor efficiency variance for October is: