30F PROBLEM - Please show your computations to receive full credit. Shuttle Chemical uses a standard cost system to account for the costs of its production of Chemical X. Standards are 1.5 gallons of materials at $105 per gallon and 10 hours of labor at a standard wage rate of $11. During September, Shuttle Chemical produced 2,600 gallons of Chemical X. Shuttle Chemical purchased and used totaled 3,560 gallons at a total cost of $381,180. Payroll totaled $302,730 for 25,430 hours worked. Calculate the following variances: direct materials price variance Iz. direct materials quantity variance it. direct materials total (spending) variance iv. direct labor rate variance v. direct labor efficiency variance vi direct labor total (spending) variance