Comprehensive Piedmont Manufacturing produces metal products with the following standard quantity and cost information: Direct Material Aluminum Copper Direct labor 4 sheets @ $4 $16 3 sheets @ $8 24 7 hours @ $16 112 30 5 machine hours @ $4 20 Variable overhead 5 machine hours @ $6 Fixed overhead Overhead rates were based on normal monthly capacity of 14,400 machine hours. During November, the company produced only 2040 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 9,600 sheets purchased @ $3.80 Used 8,400 sheets Copper 7,200 sheets purchased @ $8.40 Used 6,240 sheets Direct Labor Regular time 12,480 hours @ $16 (pre-contract settlement) Regular time 2160 hours @ $17 (post-contract settlement) Variable Overhead $55,920 (based on 10,020 machine hours) Fixed Overhead $45,240 (based on 10,020 machine hours) a. Determine the following variances for November. Note: Do not use negative signs with your answers. a. Total material price variance $ 0 b. Total material usage (quantity) variance 0 c. Labor rate variance $ 0 d. Labor efficiency variance $0 e. Variable overhead spending variance $ 0 f. Variable overhead efficiency variance $ 0 g. Fixed overhead spending variance $ 0 h. Volume variance $ 0 = i. Budget variance $ 0