Attached is information available for the manufacturing operations of the Sapote Company for the calendar year ending December 31, 20X5. The standards for manufacturing overhead were calculated based upon a normal capacity of 600,000 direct labor hours per year. Manufacturing overhead is applied on the basis of direct labor hours. REQUIRED: Compute the following manufacturing cost variances for the company, showing all supporting calculations. Round all answers to the nearest whole dollar. (1) Direct Materials Price Variance. (2) Direct Materials Quantity Variance. Direct Labor Rate Variance. Direct Labor Efficiency Variance, Variable Manufacturing Overhead Spending Variance. (6) Variable Manufacturing Overhead Efficiency Variance. Fixed Manufacturing Overhead Spending Variance. Fixed Manufacturing Overhead Volume Variance. per T. SAPOTE COMPANY STANDARDS PER UNIT OF PRODUCT FOR MANUFACTURING OPERATIONS Direct Materials 4.0 lbs. at $ 6.00 Direct Labor 0.5 hours at $10.00 per hour Variable Manufacturing Overhead 0.5 hours at $15.00 per hour Fixed Manufacturing Overhead 0.5 hours at $10.00 per hour SAPOTE COMPANY ACTUAL RESULTS FOR MANUFACTURING OPERATIONS FOR YEAR ENDING DECEMBER 31, 20X5 Units Produced 1,200,000 Direct Materials Purchased 4,800,000 pounds at a total cost of $ 28,740,000 Direct Materials Used 4,810,000 pounds Direct Labor 595,000 hours at a total cost of $6,025,000 Variable Manufacturing Overhead $ 9,125,000 Fixed Manufacturing Overhead $ 5,850,000