Blossom Manufacturing produces stained glass lamp shades. The standard cost card for a lamp shade is as follows: Standard Price Standard Quantity Standard Cost Direct materials $4.80/pound 1.25 pounds $6.00 Direct labor $35.00 per DLH 0.25 DLH 8.75 Variable overhead $12.00 per DLH 0.25 DLH 3.00 $18.00 per 0.25 Fixed overhead DLH 4.50 DLH DLH Total standard cost per shade $22.25 Ron Shop, operations manager, became upset when he reviewed the unfavorable variances for April. He asked Heidi Cotton, controller, for more information. She provided the followingoverhead budgets, along with the actual results for April. . The company purchased and used 115,100 pounds of glass during the month. Glass purchases during the month were made at $4.35 per pound. The direct labor payroll ran $738,756, with an actual hourly rate of $36.00 per direct labor hour. The annual budgets were based on the production of 1,001,000 shades, using 250.250 direct labor hours. company actually produced 82,084 shades during the month. Variable Overhead Budget Annual Budget Per Shirt November-Actual Indirect material $1,351,350 $1.35 $109,000 Indirect labor 900,900 0.90 102,000 Equipment repair 600,600 0.60 50,000 Equipment power 150,150 0.15 37,000 Total $3,003,000 $3 $298,000 Fixed Overhead Budget Annual Budget April-Actual Supervisory salaries $780,780 $67,000 Insurance and property tax 1,291,290 109,000 Depreciation 1,801,800 192,000 Utilities 630,630 65,000 Annual Budget Fixed Overhead Budget April-Actual Supervisory salaries $780,780 $67,000 Insurance and property tax 1,291,290 109,000 Depreciation 1,801,800 192,000 Utilities 630,630 65,000 Total $4,504,500 $433,000 (a) Calculate the direct materials price and quantity variances for April. (If variance is zero, select "Not Applicab amounts.) 0 Direct material price variance Not Applicable 54353.25 Direct material quantity variance Unfavorable (b) Calculate the direct labor rate and efficiency variances for April. (Round answers to O decimal places, e.g. 125. If variance is zero, sele "Not Applicable" and enter O for the amounts.) Direct labor rate variance Direct labor efficiency variance $ Not Applicable v (c) Calculate the variable overhead spending and efficiency variances for April. (Round answers to O decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance Variable overhead efficiency variance $ (d) Calculate the fixed overhead spending variance for April. (Round answer to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance