The following information will be used for this assignment:

The provided data file for Lavatory Corporation includes information pertaining to its liquid filling line during the first $10$ months of a particular year. The standard ratio of direct$-$labor hours to machine hours is $4$:$1,$ while the standard ratio of ounces of direct material to units produced is $16$:$1.$

The standard direct$-$labor rate is $$16\mathrm{.}21,$ while the actual direct labor rate is $$16\mathrm{.}34.$

The standard price of the product is $$0\mathrm{.}21$ per ounce, while the actual price of the product is $$0\mathrm{.}23$ per ounce.

Based on the data provided, we will calculate the following:

Direct$-$Labor Efficiency Variance

Direct$-$Labor Rate Variance

Direct$-$Material Quantity Variance

Direct$-$Material Price Variance