Accelerator, Inc. manufactures a fuel additive, Stomp,

Standard costs per drum of product manufactured:
Materials:
8 gallons of chemicals@$2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               $16
1 empty drum @ $1/drum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1                  $17
Direct labor: 1 hour @ $8/hour  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               $ 8
Factory Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             $ 6
Costs and expenses during September:
Stomp: 600,000 gallons purchased at a cost of $1,140,000; 645,000 gallons used.
Empty drums: 94,000 purchased at a cost of $94,000; 80,000 drums used.
Direct labor: 81,000 hours worked at a cost of $654,480.
Factory overhead: $768,000.


Required:
Calculate the following variances for September
1. Materials quantity variance.
2. Materials purchase price variance.
3. Labor efficiency variance.
4. Labor rate variance.