Cascade Inc. has provided the following information: Standards: Direct materials Direct labor Variable overhead 2 Fixed overhead Per unit 5lb @ $3.50b $17.50 2 hours $12/hour 24.00 20.00 hours @$10/hour 20 Total $76 Budgeted production 5,000 units Actual results Direct materials Direct labor Variable overhead Fixed overhead 30,100 lbs $107,470 11,120 actual hours $139,600 $108,210 $76,300 5,400 units Calculate the: a. Direct materials price variance b. Direct materials quantity variance c. Direct labor rate variance d. Direct labor efficiency variance