Perpignan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Perpignan has established the following standards for the prime costs of one unit of product:

During June, Perpignan purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Perpignan manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The price variance for the direct material acquired by the company during June is:

Perpignan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Perpignan has established the following standards for the prime costs of one unit of product:

During June, Perpignan purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Perpignan manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct material quantity variance for June is:

Perpignan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Perpignan has established the following standards for the prime costs of one unit of product:

During June, Perpignan purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Perpignan manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct labor rate variance for June is:

Perpignan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Perpignan has established the following standards for the prime costs of one unit of product:

During June, Perpignan purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Perpignan manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct labor efficiency variance for June is: