Coronado, 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 PriceStandard QuantityStandard CostDirect materials$4 per yard1.50yards$6.00Direct labor$12 per DLH0.50DLH6.00Variable overhead$4 per DLH0.50DLH2.00Fixed overhead$6 per DLH0.50DLH3.00$17.00

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 and used 80,400 yards of fabric during the month. Fabric purchases during the month were made at $3.90 per yard. The direct labor payroll ran $317,275, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 48,000 shirts, using 245,000 direct labor hours. Though the budget for November was based on 49,500 shirts, the company actually produced 51,500 shirts during the month.

Variable Overhead BudgetAnnual BudgetPer ShirtNovember?ActualIndirect material$453,000$0.90$48,900Indirect labor305,0000.6031,300Equipment repair203,0000.4020,700Equipment power49,0000.106,900Total$1,010,000$2.00$107,800

Fixed Overhead BudgetAnnual BudgetNovember?ActualSupervisory salaries$256,000$21,200Insurance345,00027,300Property taxes83,0006,400Depreciation325,00025,900Utilities211,00020,900Quality inspection280,00024,500Total$1,500,000$126,200

Direct labor rate variance Direct labor e'iclencyr vananoe (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to a decimal places, e.g. 125. \"variance is zero, select "Not Applicable" and enter D for the amounts.) (d) Calculate the fixed overhead spending variance for November. (Round answer to a decimal places, e.g. 125. If variance Is zere, select \"Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $