Blue Spruce Company has developed the following standard costs for its product for 2022: BLUE SPRUCECOMPANY Standard Cost Card Product A Cost Component Standard Quantity x Standard Price Standard Cost Direct-materials Direct labor Manufacturing overhead 3 hours 4 pounds $3 $12 3hours 8 24 12 22 $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. (a) Materials Quantity Variance (b) Total Direct Labor Variance $ (c) Direct Labor Quantity Variance $ (d) Direct Materials Price Variance $ (e) Total Overhead Variance $