Calculate total sales mix variance, Direct Materials Variance Price, Direct Materials Variance Efficiency, Dircet Labor Variance Rate & Efficiency, Variable overhead variance spending, and Selling and General Admin Variance.

Scooter's Inc Summary of Standard Costs
Summary of Standard Costs		Deluxe	Beginner
Assembly kit per scooter		$ 400	$ 200
Direct labor hours per scooter		3	1
Direct labor rate per hour		$ 25	$ 15
Variable overhead rate per scooter		$ 35	$ 35
Sales Price
		2017	2018
Deluxe		$ 900	$ 900
Beginner		$ 350	$ 350
Sales Mix Percent
		2017	2018
Deluxe		80%	50%
Beginner		20%	50%
Total Assembled & Sold		6,800	6,800
Scooter's Inc
Summary of Actual Costs
Deluxe		2017	2018
Assembly kits:	Used	5,440	3,425
	Price per kit	$ 400	$ 500
Direct labor hours		16,320	10,275
Direct labor rate per hour		$ 25	$ 27
Variable overhead per scooter		$ 35	$ 38
Beginner		2017	2018
Assembly kits:	Used	1,360	3,460
	Price per kit	$ 200	$ 175
Direct labor hours		1,360	3,460
Direct labor rate per hour		$ 15	$ 20
Variable overhead per scooter		$ 35	$ 41
Director salaries		$ 400,000	$ 275,000