Controller Vang Zho is analyzing the direct material and direct labor varlances for $2023.$

The following information comes from the accounting records

Direct Material Cost

$$180,000$

$($for $600,000$ pounds of material$)$

Units used

$550,000$

pounds

Direct Labor Costs

$$3,780,000$

$($for $270,000$ hours$)$

Units Produced

$1,000,000$

The standard prime cost for one bar is

Direct Materials $\mathrm{.}5$ pounds at $$0\mathrm{.}25$ per pound

$ $0\mathrm{.}125$

Direct Labor. $25$ hours at $$15$ per hour

$$,3\mathrm{.}750$

Total standard prime cost per bar

$

$3\mathrm{.}875$

Required

Compute the material price variance at the time of purchase.

Compute the material usage variance at the time of usage.

Compute the labor rate variance.

Compute the labor efficiency variance.