D'Adduzio Company planned to produce 11,000 units of finished product during the current month. The com- pany was able to achieve this desired level of production. During the month, D'Adduzio purchased and used 55.000 pounds of material at \($5.30\) per pound. The per-unit standard for material established by management was 4 pounds @ \($5.10\) per hour = \($20.40.\) D'Adduzio used 23.000 actual direct labor hours at a rate of \($3.00\) per hour to make the 11.000 units of a finished product. The company's per-unit labor standard for each unit is 2 hours 3.50 per hour = \($7.00.\) Finally. D'Adduzio actually incurred \($32.500\) in vanable overhead costs in producing the 11,000 completed units D'Adduzio's standard (predetermined) variable overhead rate is \($1.50\) per direct labor hour based on the standard number of direct labor hours for a particular production level. 1. What were the materials price and efficiency variances, and what journal entries would management make to record these variances? 2. What were the labor rate and efficiency variances, and what journal entry would management make to record these variances? 3. What were the variable overhead spending and efficiency variances, and what journal entry would management make to record these variances?