Parkchester Co. manufactures recyclable beer cans.  A unit of
production is a case of 12 dozen cans.  The following standards have
been set by the production-engineering staff and the controller.

Direct material:
Quantity:  4 kilograms
Price $.79 per kilogram

Direct labor:
Quantity:  .25 hour
Rate: $16 per hour

Actual material purchases amounted to 240,000 kilograms at $.81 per
kilogram.  Actual costs incurred in the production of 50,000 units
follow:

Direct labor      - $211,900 for   13,000 hours
Direct material - $170,100 for 210,000 kilograms

Required: 

Use the variance formulas to compute the direct-material price and
quantity variances and the direct-labor rate and efficiency variances.
 Indicate whether each variance is favorable or unfavorable.