Bronfenbrenner Co. uses a standard cost system for its single product in which variable overhead is applied on the basis of direct labor hours. The following information is given:

Standard costs per unit:

Raw materials (1.5 grams $16 per gram)	$24.00
Direct labor (0.75 hours $8 per hour)	$6.00
Variable overhead (0.75 hours $3 per hour)	$2.25

Actual experience for current year:

Units produced	22,400	units
Purchases of raw materials (21,000 grams $17 per gram)	$357,000
Raw materials used	33,400	grams
Direct labor (16,750 hours $8 per hour)	$134,000
Variable overhead cost incurred	$48,575

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:

1. 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.