Comprehensive Piedmont Manufacturing produces metal products with the following standard quantity and cost information: Direct Material Aluminum 4 sheets @ $4 $16 Copper 3 sheets @ $8 24 Direct labor 7 hours @ $16 112 Variable overhead 5 machine hours @ $6 30 Fixed overhead 5 machine hours @ $4 20 Overhead rates were based on normal monthly capacity of 3,600 machine hours. During November, the company produced only 510 units because of a labor strike, which occurred during union contract negotiations. After the dispute was settled, the company scheduled overtime to try to meet regular production levels. The following costs were incurred in November: Material Aluminum 2,400 sheets purchased @ $3.80 Used 2,100 sheets Copper 1,800 sheets purchased @ $8.40 Used 1,560 sheets Direct Labor Regular time 3,120 hours @ $16 (pre-contract settlement) Regular time 540 hours @ $17 (post-contract settlement) Variable Overhead $13,980 (based on 2,505 machine hours) Fixed Overhead $11,310 (based on 2,505 machine hours) a. Determine the following variances for November. Note: Do not use negative signs with your answers. > a. Total material price variance $ b. Total material usage (quantity) variance $ C. Labor rate variance $ d. Labor efficiency variance $ h. Volume variance $ . i. Budget variance $ b. Prepare the journal entries to record the standard costing information for November Note: Record any multiple debits or any multiple credits in alphabetical order by account name. Account Debit Credit . To record aluminum price variance . . To record copper price variance 0 To record aluminum quantity variance . To record copper quantity variance + . > . To record labor variances . To record fixed overhead variances