Blue Spruce Company has developed the following standard costs for its product for 2022 : 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 \$ Not Applicable Favorable (d) Direct Materials Price Variance \$ Unfavorable (e) Total Overhead Variance \$