CityScapes is a manufacturer of large flower pots for urban settings. The company has these standards: CityScapes allocates fixed manufacturing overhead to production based on standard direct labor hours. Last month, CityScapes reported the following actual results for the production of 1, 900 flower pots: Calculate and interpret direct materials variances (Learning Objective 2) Refer to the CityScapes data set. Requirements Compute the direct material price variance and the direct material quantity variance. What is the total variance for direct material? Who is generally responsible for each variance? Interpret the variances. Calculate and interpret direct labor variances (Leering Objective 2) Refer to the CityScapes data set. Requirements Compute the direct labor rate variance and the direct labor efficiency variance. What is the total variance for direct labor? Who is generally responsible for each variance? Interpret the variances. Calculate and interpret overhead variances (Learning Objectives 5 & 6) Refer to the CityScapes data set. Calculate and interpret overhead variances. Requirements Compute the variable manufacturing overhead variances. What do each of these variances tell management? Compute the fixed manufacturing overhead variances. What do each of these variances tell management