Bullseye Company manufactures dartboards. Its standard cost information follows: Standard Standard Price Quantity (Rate) 2.00 sq. ft. $ 2.70 per sq. ft. 1 hrs. $14.00 per hr. Standard Unit Cost $ 5.40 14.00 Direct materials (cork board) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($85,500 285,000 units) 1 hrs. $ 0.35 per hr. 0.35 0.30 Bullseye has the following actual results for the month of September: Number of units produced and sold Number of square feet of corkboard used Cost of corkboard used Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 265,000 540,000 $1,404,000 273,000 $3,576,300 $ 94,000 $ 68,000 Required: 1. Calculate the direct materials price, quantity, and total spending variances for Bullseye. 2. Calculate the direct labor rate, efficiency, and total spending variances for Bullseye. 3. Calculate the variable overhead rate, efficiency, and total spending variances for Bullseye