The following provides standards for a company

	Standard Qty	Standard Price / Rate
Direct materials	5 pounds	$11.00 / pound
Direct labor	2 DLHs	$17.00 / DLH
Variable manufacturing overhead	2 DLHs	$3.00 / DLH

During the year the company:

Purchased 21,800 pounds of material at a purchase cost of $228,900.

Used all of the material that was purchased to produce 3,900 units.

Used 8,000 DLHs and paid $132,000 in direct labor costs

Paid $30,600 for variable manufacturing overhead.

a) Calculate the direct materials price variance.

b) What was the actual price paid per pound for materials?

c) Calculate the direct labor efficiency variance.

d) Calculate the manufacturing overhead spending variance (i.e., the total variance).