Comprehensive Piedmont Manufacturing produces metal products with the following standard quantity and cost information Direct Material Alumn Copper Direct labor 4 sheets $4 $10 3sheets 58 24 7 hours $16 112 Variable overhead 5 machine hours 56 30 Fixed overhead 5 machine hours 0 $4 20, Overhead rates were based on normal monthly capacity of 2,400 machine hours. During November, the company produced only 340 units because of a labor strike, which occurred during union contract negotiations. After the dispute was settled, the compa scheduled overtime to try to meet regular production levels. The following costs were incurred in November: Material Aluminum 1,600 sheets purchased $3.00 Used 1,400 sheets Copper 1.200 sheets purchased @ $8.40 Used 1.040 sheets Direct Labor Regular time 2.080 hours $16 (pre-contract settlement) Regular time Fixed Overhead 360 hours $17 (post-contract settlement) $7.540 (based on 1.670 machine hours) Variable Overhead $9.320 (based on 1,670 machine hours) a. Determine the following variances for November. Note: Do not use negative signs with your answers