Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

Standard Quantity or Hours Standard Price or Rate Standard Cost
Direct materials 7.50 pounds $ 2.40 per pound $ 18.00
Direct labor 0.80 hours $ 7.00 per hour $ 5.60

During the most recent month, the following activity was recorded:
13,250.00 pounds of material were purchased at a cost of $2.20 per pound.
All of the material purchased was used to produce 1,500 units of Zoom.
1,000 hours of direct labor time were recorded at a total labor cost of $9,000.

Compute the materials price and quantity variances for the month.
Compute the labor rate and efficiency variances for the month.