3. (96 points) Detroit Doors makes soundproofing for doors for the Chevy Silverado. The standards for door soundproofing cushions (per door cushion) are: Direct material - 8 pounds at $.60 per pound per door cushion. Direct labor - 2 hours at $35/hour per door cushion. Manufacturing overhead: Variable $2.10 per door cushion. Fixed: $960,000 per year. Budgeted production level: 800,000 cushions per year. Actual results: Direct material purchased: $ xxx for 8,000,000 pounds of raw material for $5,700,000. Direct material used: 7,890,000 pounds of material. Direct labor used: 157,000 direct labor hours at $35.10 per hour. Variable overhead - actual: 1,655,000. Fixed overhead - actual $982,500. Calculate the variances below. Be sure to indicate U for unfavorable or F for favorable. Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead spending variance $ Fixed overhead production volume variance $ 3. (96 points) Detroit Doors makes soundproofing for doors for the Chevy Silverado. The standards for door soundproofing cushions (per door cushion) are: Direct material - 8 pounds at $.60 per pound per door cushion. Direct labor - 2 hours at $35/hour per door cushion. Manufacturing overhead: Variable $2.10 per door cushion. Fixed: $960,000 per year. Budgeted production level: 800,000 cushions per year. Actual results: Direct material purchased: $ xxx for 8,000,000 pounds of raw material for $5,700,000. Direct material used: 7,890,000 pounds of material. Direct labor used: 157,000 direct labor hours at $35.10 per hour. Variable overhead - actual: 1,655,000. Fixed overhead - actual $982,500. Calculate the variances below. Be sure to indicate U for unfavorable or F for favorable. Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead spending variance $ Fixed overhead production volume variance $