The Data Below Relate to a Product of Omaha Company

The data below relate to a product of Omaha Company.
$\begin{array}{lrr}\text { Standard costs }\\ \text {Materials, 3 pounds at \( \$ 7 \) per pound } & \text {\$21 per unit}\\ \text { Labor, 4 hours at \( \$ 18 \) per hour } & \text {\$72per unit}\\ \text {Budgeted production for the year } & \text {2,000units}\\ \text { Actual results were:} &\\ \text { Production } & 1,800 \text {units } \\ \text { Material purchases, 6,000 pounds} &\$48,230\\ \text { Labor, 7,420 hours } &\$140,170\\ \text {Material used in production } & 5,750 \text { pounds }\\\end{array}$

Required:
(Be sure to indicate whether the variance is favorable or unfavorable.)
a. Compute the direct material price variance.
b. Compute the direct material efficiency variance.
c. Compute the direct labor rate variance.
d. Compute the direct labor efficiency variance.