Bonita, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

Standard Price Standard Quantity Standard Cost Direct materials $3 per yard 2.00 yards $6.00 Direct labor $14 per DLH 0.75 DLH 10.50 Variable overhead $3.20 per DLH 0.75 DLH 2.40 Fixed overhead $3 per DLH 0.75 DLH 2.25 $21.15

Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November.

The company purchased 82,300 yards of fabric and used 93,900 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $463,050, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 603,000 shirts, using 453,000 direct labor hours. Though the budget for November was based on 45,800 shirts, the company actually produced 42,300 shirts during the month.

Variable Overhead Budget Annual Budget Per Shirt NovemberActual Indirect material $447,000 $1.20 $48,600 Indirect labor 298,000 0.75 31,700 Equipment repair 196,000 0.30 20,400 Equipment power 54,000 0.15 6,900 Total $995,000 $2.40 $107,600

Fixed Overhead Budget Annual Budget NovemberActual Supervisory salaries $265,000 $22,000 Insurance 353,000 27,700 Property taxes 85,000 6,900 Depreciation 321,000 26,100 Utilities 209,000 20,700 Quality inspection 276,000 25,500 Total $1,509,000 $128,900

(a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance $enter the direct material price variance in dollars 16460 select an option Favorable Direct material quantity variance $enter the direct material quantity variance in dollars 6900 select an option Favorable

(b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct labor rate variance $enter the direct labor rate variance in dollars 59250 select an option Favorable Direct labor efficiency variance $enter the direct labor efficiency variance in dollars select an option

(c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance $enter the variable overhead spending variance in dollars select an option Variable overhead efficiency variance $enter the variable overhead efficiency variance in dollars select an option

(d) Calculate the fixed overhead spending variance for November. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance $enter the fixed overhead spending variance in dollars select an option