Upton Company Uses a Standard Cost System for Its Single

Upton Company uses a standard cost system for its single product.The following data are available:
Actual experience for the current year:

$\begin{array}{|l|r|}\hline \text { Purchases of raw materials }(15,000 \text { yards at } \\\$ 13 \text { per yard) } & \$ 195,000 \\\text { Raw materials used } & 12,000 \\&\text { yards}\\\hline \text { Direct labor costs }(10,200 \text { hours at } \$ 10 \text { per } \\\text { hour) } & \$ 102,000 \\\text { Actual variable overhead cost } & \$ 84,150 \\\hline \text { Units produc ed } & 12,600 \\&\text { Units}\\\hline\end{array}$ Standards per unit of product: $\begin{array}{|l|r|}\hline \text { Raw materials } & 1.1 \text { yards at } \$ 15 \text { per yard } \\\hline \text { Direct labor } & 0.80 \text { hours at } \$ 9.50 \text { per hour } \\\hline \text { Variable overhead } & \$ 8 \text { per direct labor hour } \\\hline\end{array}$ 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 price variance.b.Direct materials quantity variance.c.Direct labor rate variance.d.Direct labor efficiency variance.e.Variable overhead rate variance.f.Variable overhead efficiency variance.