Answer:
Instructions are listed below.
Explanation:
Giving the following information: 
She expects that a typical shawl should take 4 hours to produce, and the standard wage rate is $ 10.00 per hour. An average shawl uses 12 skeins of wool. Marina shops around for good deals, and expects to pay $ 3.30 per skein.
For  April, Mauriona's workers produced 200 shawls using 784 hours and 3,360 skeins of wool. Mauriona bought wool for $ 10,420 (and used the entire quantity), and incurred labor costs of $ 8,100.
1)
Direct material price variance= (standard price - actual price)*actual quantity
Actual price= 3.10
Direct material price variance= (3.3 - 3.10)*3,360= $672 favorable
Direct material quantity variance= (standard quantity - actual quantity)*standard price
Direct material quantity variance= [(12*200) - 3,360]*3.3= $3,168 unfavorable
Direct labor efficiency variance= (SQ - AQ)*standard rate
Direct labor efficiency variance= [(4*200) - 784]*10= $160 favorable
Direct labor price variance= (SR - AR)*AQ
Direct labor price variance= (10 - 10.33)*784= 258.72 unfavorable
2)
Work in process                                        7,924                      
Direct material quantity variance            3,168
 Direct material price variance                                        672
 Material inventory                                                           10,420           
Work in process              8,000
Direct labor price variance      	260
 Direct labor efficiency variance              160
 Wages payable                                      8,100