(Comprehensive) Zenith Corporation manufactures metal screen doors for com¬ mercial buildings. The standard costs per screen door follow:

Overhead rates were based on normal monthly capacity of 6,000 machine hours.
During November, 850 doors were produced. This was below normal levels due to the effects of a labor strike that occurred during union contract negoti¬ ations. Once the dispute was settled, the company scheduled overtime to try to catch up to regular production levels. The following costs were incurred in November:

Determine the following:

a. Total material price variance

b. Total material usage (quantity) variance

c. Labor rate variance

d. Labor efficiency variance

e. Variable overhead spending variance

f. Variable overhead efficiency variance g. Fixed overhead spending variance h. Fixed overhead volume variance i. Budget variance.LO1

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DIRECT MATERIALS: Aluminum 4 sheets at $2 $ 8 Copper 3 sheets at $4 12 Direct labor Variable overhead Fixed overhead 7 hours at $8 5 machine hours at $3 5 machine hours at $2 15 10 56