Sparingly Manufacturing Has Developed the Following Standards for One of Its

Sparingly Manufacturing has developed the following standards for one of its products.
STANDARD VARIABLE COST CARD
One Unit of Product
Materials: 5 yards × $6 per yard $30.00
Direct labor: 2 hours × $8 per hour 16.00
Variable manufacturing overhead: 2 hours × $5 per hour 10.00
Total standard variable cost per unit $56.00
The company records materials price variances at the time of purchase.
The following activity occurred during the month of December:
Materials purchased: 5,200 yards costing $29,900
Materials used: 4,750 yards
Units produced: 1,000 units
Direct labor: 2,100 hours costing $17,850
Required:
a. Calculate the direct materials price variance.
b. Calculate the direct materials usage variance.
c. Calculate the direct labor rate variance.
d. Calculate the direct labor efficiency variance.