8) Zapple Manufacturing has the following information on its standard cost card for one of its current products based on expected activity of 17,000 hours: LO: 4, 5 Direct Materials (6 ft. $5/ft) $30 Direct Labor (1.5 hrs. $10/hr.) 15 Variable-MOH (1.5 hrs. $4/hr.) 6 Fixed-MOH (1.5 hrs. $2/hr.) 3 Standard cost per unit $54 In the past year, the following actual results were recorded: Actual Fixed-MOH incurred... $35,000 Actual Variable-MOH incurred.. $70,000 Actual Direct Materials (DM) Cost and used - 71,750 ft....... $365,925 Actual Direct Labor Cost and hours incurred - 17,900 hrs........ 184,370 Actual Units Produced 12,000 Compute the following variances for Zapple Manufacturing for the past year: a. DM price and efficiency variances. b. DL price and efficiency variances. c. Variable-MOH price and efficiency variances. d. Fixed-MOH price and volume variances