Silmon Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate
Direct materials 3.8 grams $9.00 per gram
Direct labor 0.5 hours $16.00 per hour
Variable overhead 0.5 hours $3.00 per hour

In June the company produced 4,300 units using 16,950 grams of the direct material and 2,470 direct labor-hours. During the month the company purchased 24,200 grams of the direct material at a price of $8.80 per gram. The actual direct labor rate was $16.60 per hour and the actual variable overhead rate was $2.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

Required:
Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:

a. Direct materials quantity variance
b. Direct materials price variance
c. Direct labor efficiency variance
d. Direct labor rate variance
e. Variable overhead efficiency variance
f. Variable overhead rate variance