Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed: Dircel malcrials Direct labor Variable manufacturing overhead... Standard Hours or Quantity 3 pounds 0.4 hours 0.4 hours Standard Price or Rate S0.75 per pound $12 per hour $9 per hour During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of standard direct labor-hours. The following events occurred during March: 8,600 pounds of sand were purchased at a cost of $7,310. . 7,200 pounds of sand were used for core tests. .840 actual direct labor-hours were worked at a cost of $8,610, Actual variable manufacturing overhead incurred was $3,200. a) What was materials price variance for March? b) What was materials quantity variance for March? c) What was the labor rate variance for March? d) What was the labor efficiency variance for March