Sheppard Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate Direct materials 7.1 ounces $ 7.30 per ounce Direct labor 0.6 hours $ 26.70 per hour Variable manufacturing overhead 0.6 hours $ 5.60 per hour The company has reported the following actual results for the product for April: Actual output 8,550 units Raw materials purchased 61,710 ounces Actual cost of raw materials purchased $ 341,700 Raw materials used in production 60,735 ounces Actual direct labor-hours 3,850 hours Actual direct labor cost $ 107,860 Actual variable overhead cost $ 20,701 Required: a. Compute the materials price variance for April. b. Compute the materials quantity variance for April. c. Compute the labor rate variance for April. d. Compute the labor efficiency variance for April. e. Compute the variable overhead rate variance for April. f. Compute the variable overhead efficiency variance for April.