3 Queens Manufacturing produces metal products with the following standard quantity and cost information: Stainless steel 5 sheets at $6.40 $ 32.00 copper 4 sheets at $ 8.50 $ 34.00 Direct Labor 7 hours at $20 $ 140.00 Variable Overhead 6 Machine hours at $5 30.00 Fixed overhead 6 Machine hours at $4 $ 24.00 $ 260.00 Overhead rates were based on normal capacity of 7,800 machine hours. During October, the company produced 1,105 units. The following costs were incurred in October 5,500 sheets used 4,500 sheets used Stainless steel copper Direct Labor Variable Overhead Fixed overhead 5,000 sheets at $6.20 4,100 sheets at $ 8.20 7,700 hours $ 19 per hour $30,000 based on 5,400 hours $27,000 based on 5,400 hours Determine the following: a) Total material price variance b) Total material quantity variance c) Labor rate variance d) Labor efficiency variance e) Variable overhead spending variance 1) Variable overhead efficiency variance g) Fixed overhead spending variance h) Fixed overhead volume variance 100%