1.) Babylon Furniture manufactures sofa sets and seats. The company uses a standard cost accounting system. In June 2022, 15.700 seats were made. The following standard and actual cost data applied to the month of June when normal capacity was 20.000 direct labor hours. All materials purchased were used in production. Cost Element Direct materials - Direct labor Overhead Standard (per unit) 5 meters at $6.90 per meter 1.0 hours at $11.40 per hour. 1.0 hours at $9.30 per hour (fixed $6.30; variable $3.00) Actual $547,200 for 76.000 meters ($7.20 per meter) $166,880 for 14,900 hours ($11.20 per hour) $120,000 fixed overhead $45,000 variable overhead Overhead is applied on the basis of direct labor hours. At normal capacity. budgeted fixed overhead costs were $126,000, and budgeted variable overhead costs were $60,000. a.) Compute total, price and quantity variances for direct materials.. b.) Compute total, rate and efficiency variances for direct labor. c.) Compute total, controllable and volume variances for manufacturing overhead.