441) Mirabito Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor- hours Standard Quantity or Hours per Unit of Output 5.0 grams 0.30 hours 0.30 hours Standard Price or Rate $9.70 per gram $21.20 per hour $9.20 per hour Inputs Direct materials Direct labor Variable manufacturing overhead he company has reported the following actual results for the product for December: 6,000 units 31,700 grams $9.00 per gram $285,300 29,990 grams 1,760 hours $21.90 per hour $38,544 $8.80 per hour $15,488 Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost Required: a. Compute the materials price variance for December. b. Compute the materials quantity variance for December. c. Compute the labor rate variance for December. d. Compute the labor efficiency variance for December. e. Compute the variable overhead rate variance for December. f Compute the variable overhead efficiency variance for December