6.26, thank you!

c. Calculate the direct labor rate variance for March. d. Calculate the direct labor efficiency variance for March. e. Calculate the variable overhead spending variance for March. f. Calculate the variable overhead efficiency variance for March. g. Calculate the fixed overhead spending variance for March. h. Prepare a memo to Landon Carson providing possible explanations for the direct materials and direct labor variances. 6.26 (LO 2, 4, 6, 7) Comprehensive variance calculations (CMA adapted) Sommers Irrigation, Inc. is known throughout the world for its H20-X high-capacity water pump, used in irrigation systems. The pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of 100,000 direct labor hours per month. Standard Price Standard Quantity Standard Cost $7 per pound 15 pounds $105 Direct materials 4 DLH 48 Direct labor $12 per DLH Variable overhead $8 per DLH 4 DLH 32 Fixed overhead 4 DLH 24 $6 per DLH $209 During the month of September, the company produced 22,000 of the 25,000 pumps that had been sched- uled for production in the budget. The company used 382,000 pounds of material during September. The direct labor payroll for the month was $980,000 for 95,000 direct labor hours. Variable overhead costs were $725,000; fixed overhead costs were $575,000. The company's purchasing agent signed a new supply contract that resulted in purchases of 500,000 pounds of direct materials at a total price of $3,300,000. Required Calculate Sommers' direct materials, direct labor, and overhead variances for September. Problems 6.27 (LO 1) Excel Preparing flexible budgets (CMA adapted) Barnes Entertainment Corpora- of November that was based on sales of 200,000 board