Use the following to answer questions 17 through 22:

The Vienna Company, which manufactures violins, has established the following standard cost per violin:

Standard Qty/Hours Standard Price/Rate Standard Cost

Direct material 3 pounds $4.00 per pound $12.00/violin

Direct labor 2 hours $8.00 per hour $16.00/violin

Variable mfg overhead 2 hours $5.00 per hour $10.00/violin

Vienna produced 600 violins. To produce the violins, the company used 2,000 pounds of direct materials at a total cost of $7,600; employees worked 1,100 direct labor hours and the total amount paid for direct labor was$9,240; and actual variable manufacturing overhead spending was $5,720. Variable manufacturing overhead is based upon direct labor hours.

a. Vienna's materials price variance is?

b.Vienna's materials quantity variance is?

c. Vienna's labor rate variance is?

d. Vienna's labor efficiency variance is?

e. Vienna's variable overhead rate variance is?

f. Vienna's variable overhead efficiency variance is?