Bullseye Company manufactures dartboards. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (cork board)	2.00	sq. ft.	$	2.20	per sq. ft.	$	4.40
Direct labor	1	hrs.	$	15.00	per hr.		15.00
Variable manufacturing overhead (based on direct labor hours)	1	hrs.	$	0.30	per hr.		0.30
Fixed manufacturing overhead ($39,000 260,000 units)							0.15

Bullseye has the following actual results for the month of September:

Number of units produced and sold		240,000
Number of square feet of corkboard used		490,000
Cost of corkboard used	$	1,029,000
Number of labor hours worked		248,000
Direct labor cost	$	3,496,800
Variable overhead cost	$	70,000
Fixed overhead cost	$	63,000

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.