A standard cost system is used for product. Variable overhead is applied on the basis of direct labor hours. Standard costs Raw materials (3 kilograms $32 per kilogram) $96 per unit Direct labor (1.5 hours $16 per hour) $24 per unit Variable overhead (1.5 hours $6 per hour) $9 per unit Actual amount Units produced 89,600 units Purchases of raw materials (42,000 kilograms $34 per kilogram) 1,428,000 Raw materials used 133,600 kilograms Direct labor (33500 hours $16 per hour) 536,000 Variable overhead cost incurred 194,300

Compute a. Direct materials price variance b. Direct materials quantity variance c. Labor rate variance d. Labor efficiency variance e. Variable overhead rate variance f. Variable overhead efficiency variance