Budgeted fixed manufacturing overhead for the period is $960,000, and the standard fixed overhead rate is based on expected capacity of 80,000 direct labor hours. Required:

a.	Calculate the materials price variance.
b.	Calculate the materials usage variance.
c.	Total materials variance.
d.	Calculate the direct labor rate variance.
e.	Calculate the direct labor efficiency variance.
f.	Total labor variance.
g.	Calculate the variable manufacturing overhead spending variance.
h.	Calculate the variable manufacturing overhead efficiency variance.
i.	Calculate the fixed manufacturing overhead spending variance.
j.	Calculate the fixed manufacturing overhead volume variance.