A company produces bird food. During April, itproduced147 batches of food, each batch weighing 1,00 lbs. To produce this quantity of output, the company purchased and used 148,450 lbs of direct material at a cost of $593,800. It also incurred direct labor costs of $17,600 for the 2,200 hours worked by employees on the food production crew. Manufacturing overhead incurred at the food plant during April totaled $3,625, of which $2,450 was considered fixed.

The company's standardcost onformation for 1,000 lb batches of bird food is as follows:

Direct materials standard price................................. $4.20 per pound
Standard quantity allowed per batch........................ 1,020 pounds
Direct labor standard rate....................................... $8.50per hour
Standard hours allowed per batch.......................... 14 direct labor hours
fixed overhead budgeted....................................... $2,800 per month
Normal level of production.................................... 140 batches per month
Variable overhead application rate........................ $ 9.00 per batch
Fixed overhead applaication rate
( $2,800 /140bathces)........................................ 20.00 per batch
Total overhead applicationrate............................ 429.00 per batch

a. compute the materials price and quantity variances

b. compute the labor rate and efficiency variances

c. compute the manufacturing overhead spending and volume variances