\begin{tabular}{lrr} & \multicolumn{2}{c}{ Fixed Overhead Budget } \\ & Annual Budget & November-Actual \\ Supervisory salaries & $256,000 & $21,200 \\ Insurance & 345,000 & 27,300 \\ Property taxes & 83,000 & 6,400 \\ Depreciation & 325,000 & 25,900 \\ Utilities & 211,000 & 20,900 \\ Quality inspection & 280,000 & 24,500 \\ Total & $1,500,000 & $126,200 \\ \hline \hline \end{tabular} Coronado, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows. Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased 81,100 yards of fabric and used 92,700 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $448,350, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 591,000 shirts, using 441,000 direct labor hours. Though the budget for November was based on 44,600 shirts, the company actually produced 41,100 shirts during the month. (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct material price variance Direct material quantity variance (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor rate variance $ Direct labor efficiency variance \$ (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Variable overhead spending variance Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for November. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)