Blue Spruce Company has developed the following standard costs for its product for 2022: BLUE SPRUCECOMPANY Standard Cost Card Product A Cost Component Direct materials Standard Quantity Standard Price Standard Cost 4 pounds $3 $12 Direct labor 3 hours 8 24 Manufacturing overhead 3 hours 12 $48 The company expected to produce 30,200 units of Product A in 2022 using 90,600 direct labor hours... Actual results for 2022 are as follows: 31,170 units of Product A were produced. Actual direct labor costs were $751,120 for 91,600 direct labor hours worked. Actual direct materials purchased and used during the year cost $349,250 for 127,000 pounds. Actual variable overhead incurred was $157,000 and actual fixed overhead incurred was $206,000. Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable. Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable. (a) Materials Quantity Variance $ (b) Total Direct Labor Variance $ (c) Direct Labor Quantity Variance $ (d) Direct Materials Price Variance $ (e). Total Overhead Variance $