11.Bramble, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

standard price standard quantity standard cost

Direct materials $3per yard 2.00yards $6.00

Direct labor $14per DLH 0.75DLH 10.50

Variable overhead $3.20per DLH 0.75DLH 2.40

Fixed overhead $3per DLH 0.75DLH 2.25

total $21.15

Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November.

The company purchased81,300yards of fabric and used92,900yards of fabric during the month. Fabric purchases during the month were made at $2.80per yard. The direct labor payroll ran $450,800, with an actual hourly rate of $12.25per direct labor hour. The annual budgets were based on the production of593,000shirts, using443,000direct labor hours. Though the budget for November was based on44,800shirts, the company actually produced41,300shirts during the month.

Variable Overhead Budget

Annual budget per shirt November-Actual

Indirect material $453,000 $1.20 $48,700

Indirect labor 301,000 0.75 31,400

Equipment repair 197,000 0.30 20,400

Equipment power 52,000 0.15 7,300

Total $1,003,000 $2.40 $107,800

Fixed Overhead Budget

Annual budget November-Actual

Supervisory salaries $258,000 $21,600

Insurance 349,000 27,600

Property taxes 77,000 6,200

Depreciation 319,000 25,700

Utilities 220,000 20,600

Quality inspection 277,000 24,900

Total $1,500,000 $126,600

(a)Calculate the direct materials price and quantity variances for November.(If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance _______ is this favorable or unfavorable or neither

Direct material quantity variance____ is this favorable or unfavorable or neither

(b)Calculate the direct labor rate and efficiency variances for November.(Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct labor rate variance _______ is this favorable or unfavorable or neither

Direct labor efficiency variance ________is this favorable or unfavorable or neither

(c)Calculate the variable overhead spending and efficiency variances for November.(Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance _______is this favorable or unfavorable or neither

Variable overhead efficiency variance ________is this favorable or unfavorable or neither

(d)Calculate the fixed overhead spending variance for November.(Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance ________is this favorable or unfavorable or neither