A corporation manufacturers 500 units of multilayer clothing in
October. The following information from the production department
pertains to October:

Direct material purchased: 18,000 yards at $1.38 per yard = $24840
Direct material used: 9,500 yards at $1.38 per yard	  = 13,110
Direct labor used: 2,100 hours at $9.15 per yard	  = 19,215

The standard prime costs for one unit are:							

Direct material: 20 yards at $1.35 per yard	$27 
Direct labor: 4 hours at $9.00 per hour		 36
Total standard prime cost per unit of output	$63 

Compute the following variance for the month of October.

a.  Direct-material price variance
b.  Direct-material quantity variance
c. Direct-labor rate variance
d. Direct-labor efficiency variance