$-$A$1.$ What is the materials quantity variance?

A$2.$ What is the materials price variance?

B$1.$ What is the labor efficiency variance?

B$2.$ What is the labor rate variance?

C$1.$ What is the variable overhead efficiency variance?

C$2.$ What is the variable overhead rate variance?

A B C E $1$ Chapter $10$: Applying Excel $23$ Data $4$ Exhibit $10-1$: Standard Cost Card $5$ Inputs Standard Quantity Standard Price $6$ Direct materials $3\mathrm{.}0$ pounds $ $4\mathrm{.}00$ per pound $7$ Direct labor $0\mathrm{.}50$ hours $ $22\mathrm{.}00$ per hour $8$ Variable manufacturing overhead $0\mathrm{.}50$ hours $ $6\mathrm{.}00$ per hour $910$ Actual results: $11$ Actual output $2,110$ units $12$ Actual variable manufacturing overhead cost $ $7,328\mathrm{.}0013$ Actual Quantity Actual price $14$ Actual direct materials cost $6,135$ pounds $ $3\mathrm{.}80$ per pound $15$ Actual direct labor cost $1,145$ hours $ $21\mathrm{.}70$ per hour