Bramble, 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 82,600 yards of fabric and used 94,200 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $466,725, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 606,000 shirts, using 456,000 direct labor hours. Though the budget for November was based on 46,100 shirts, the company actually produced 42,600 shirts during the month.

		Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$449,000		$1.20		$49,000
Indirect labor		300,000		0.75		31,000
Equipment repair		198,000		0.30		20,700
Equipment power		50,000		0.15		6,600
Total		$997,000		$2.40		$107,300

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$264,000		$22,000
Insurance		353,000		27,600
Property taxes		76,000		6,200
Depreciation		318,000		25,600
Utilities		211,000		20,300
Quality inspection		272,000		24,600
Total		$1,494,000		$126,300

Calculate the direct materials price and quantity variances for November.

Direct material quantity variance

Calculate the variable overhead spending and efficiency variances for November.

Variable overhead spending variance