1 Bullseye Company manufactures dartboards. Its standard cost information follows Direct materials (cork board) Direct labor Variable manufacturing overhead (based on direct labor hours) 40 Fixed manufacturing overhead ($85,500 - 285,000 units) Standard Quantity 2.00 square feet 1 hour Standers rice tates $ 3.70 per square feet $ 14.50 per hour 1 hour $0.35 per hour Bullseye has the following actual results for the month of September. Number of units produced and sold Number of square feet of corkboard purchased and used Cost of corkboard used Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost Required: 265,000 540,000 $1,404,000 273,000 $3,576,300 $94,000 $ 68,000 1. Calculate the direct materials price, quantity, and total spending variances for Bullseye. 2. Calculate the direct labor rate, efficiency, and total spending variances for Bullseye. 3. Calculate the variable overhead rate, efficiency, and total spending variances for Bullseye. Standard Unit Coas 85.40 14.00 8.35 0.30