5. Udall Company has developed the following standards for one of its products. STANDARD VARIABLE COST CARD One Unit of Product Materials: 5 yards x $6 per yard Direct labor: 2 hours x $8 per hour Variable manufacturing overhead: 2 hours x $5 per hour S30.00 16.00 10.00 Total standard variable cost per unit $56.00 The following activity actually occurred during the month of December Materials purchased and used: Units produced: Direct labor: Actual variable overhead 4,750 1,000 2,100 $9,800 yards costing $27,550 units hours costing $17,850 The normal capacity is 1,000 units. Required: a. Calculate the direct materials price variance. b. Calculate the direct materials quantity variance. c. Calculate the direct labor rate variance. d. Calculate the direct labr efficiency (time) variance. e. Calculate the variable overhead controllable variance