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Standard quantity standard price or rate standard cost
or hours
Direct materials 3.7 pounds $ 2.30 per pound $ 8.51

Direct lebore 0.6 hours $ 7.80 per hour 4.68
Variable manufacturing 0.5 hours* $ 3.30 per hour 1.65
overhead

Total standard variable cost $ 14.84

*Based on machine-hours.

During October the plant produced 3,000 ingots and incurred the following costs:
a.
Purchased 16,100 pounds of materials at a cost of $2.75 per pound. There were no raw materials in inventory at the beginning of the month.
b.
Used 10,900 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
c. Worked 2,400 direct labor-hours at a cost of $7.50 per hour.
d.
Incurred a total variable manufacturing overhead cost of $6,660 for the month. A total of 1,800 machine-hours was recorded.

It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Materials price variance=7245 I got this one
Materials quantity variance?
Labor rate variance=720 I also got this one 2
Labor efficiency variance?
Variable overhead rate variance?
Variable overhead efficiency variance ?
Net variance?

Im so confused :-/ :-?