Betty$$s Bakery has the following standard cost sheet for one unit of its most popular cake:

SQ SP

Direct materials $1\mathrm{.}2$ pounds $ $1\mathrm{.}50$ per pound

Direct labor $0\mathrm{.}8$ hours $ $12\mathrm{.}00$ per hour

During the month of May, the company made $800$ cakes and incurred the following actual costs.

Direct materials purchased and used $(1,140$ pounds$)$ $$1,482$

Direct labor $(860$ hours$)$ $$9,890$

Required:

$1.$ Calculate the direct materials price variance.

$2.$ Calculate the direct materials quantity variance.

$3.$ Calculate the direct materials variance.

$4.$ Calculate the direct labor rate variance.

$5.$ Calculate the direct labor efficiency variance.

$6.$ Calculate the direct labor spending variance.