Concord, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows. Standard Price Standard Quantity Standard Cost $3 per yard 2.00 yards $6.00 Direct materials Direct labor $14 per DLH 0.75 DLH 10.50 Variable overhead $3.20 per DLH 0.75 DLH 2.40 Fixed overhead $3 per DLH 0.75 DLH 2.25 $21.15 Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased 80,800 yards of fabric and used 92,400 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $444,675, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 588,000 shirts, using 438,000 direct labor hours. Though the budget for November was based on 44,300 shirts, the company actually produced 40,800 shirts during the month. Variable Overhead Budget Annual Budget Per Shirt November-Actual Indirect material $449,000 $1.20 $49,300 Indirect labor 305,000 0.75 31,100 Equipment repair 200,000 0.30 20,700 Equipment power 45,000 0.15 6,500 Total $999,000 $2.40 $107,600 Fixed Overhead Budget Annual Budget November-Actual Supervisory salaries $258,000 $21,100 Insurance 348,000 27,200 Property taxes 83,000 6,100 Depreciation 322,000 26,100 Utilities 212,000 21,000 Quality inspection 277,000 25,000 Total $1,500,000 $126,500 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter for the amounts.) $ Direct material price variance $ Unfavorable Favorable Not Applicable Direct material quantity variance (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) Direct labor rate variance Direct labor efficiency variance $ (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for November. (Round answer to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Fixed overhead spending variance