Becton Labs, Inc., produces various chemical compounds for industrial use. One compound, called Fludex, is prepared using an elaborate distilling process. The company has developed standard costs for one unit of Fludex as follows: Direct materials Direct labor Variable manufacturing overhead. Standard Quantity Standard Price or 2.5 ounces 1.4 hours 1.4 hours Rate $20.00 per ounce $12.50 per hour $3.50 per hour During November, the following activity was recorded related to the production of Fludex: Materials purchased: 12,000 ounces at a cost of $225,000 Materials used in production: 9,500 ounces Employees worked a total of 5,600 hours during November at $12 per hour. Variable manufacturing overhead is assigned to Fludex on the basis of direct labor hours. During November, variable manufacturing overhead totaled $18,200 During November, 3,750 units of Fludex were produced. (AQ x AP) DM Price Variance DL Rate Variance VOH Spending Variance (AQ x SP) DM Quantity Variance DL Efficiency Variance VOH Efficiency Variance (SQ x SP) Required: Show your calculations to receive credit for your answers. Answers without calculations will not receive full credit. a. Compute the direct materials price variance. b. Compute the direct materials quantity variance. c. Compute the direct labor rate variance. d. Compute the direct labor efficiency variance. e. Compute the variable overhead spending variance. f. Compute the variable overhead efficiency variance