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 2.00 yards $6.00 $3 per yard $14 per DLH Direct labor 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 November-Actual 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 November-Actual 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 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable and enter O for the amounts.) $ Direct material price variance Direct material quantity variance $ (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, c-. 125. If variance is zero, select "Not Applicable and enter o for the amounts.) Direct labor rate variance $ Direct labor efficiency variance $ (c) Calculate the variable overhead spending and efficiency variances for November (Round answers to O decimal places, eg. 125. If variance is zero, select "Not Applicable and enter O for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for November. (Round answer to decimal places, e.g. 125. If variance is zero, select "Not Applicable and enter for the amounts.) Fixed overhead spending variance