3. DL and VarMOH variances: Moving On Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 2 grams $ 5.00 per gram Direct labor 0.8 hours $11.00 per hour Variable overhead 0.8 hours $ 4.40 per hour The company planned to produce 42,000 units of output during August and reported the following results concerning this product in August. Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 44,000 units 83,600 Grams 83,600 Grams 33,000 hours $ 409,640 $ 396,000 $ 140,250 The company applies variable overhead on the basis of direct labor-hours. a. Calculate the direct labor spending variance. b. Calculate the direct labor efficiency variance. c. Calculate the direct labor rate variance. d. Calculate the variable overhead activity variance. e. Calculate the variable overhead efficiency variance. f. Calculate the variable overhead rate variance