Comprehensive Piedmont Manufacturing produces metal products with the following standard quantity and cost information: Direct Material Aluminum Copper Direct labor Fixed overhead 4 sheets @ $4 $16 3 sheets @$8 24 7 hours @ $16 112 Variable overhead 5 machine hours @ $6 30 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 Copper 1,800 sheets purchased @ $8.40 Used 1,560 Direct Labor tegular time 3,120 hours @ $16 (pre-contract settlement) tegular 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 $ 240 U b. Total material usage (quantity) variance $ 0 c. Labor rate variance $ 0