Crane Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Crane, based on performing 2,100 core tests per month. Standard Price Standard Quantity Standard Cost Direct materials $0.50 per pound 4 pounds $2.00 Direct labor $10 per DLH 0.50 DLH 5.00 Variable overhead $9 per DLH 0.50 DLH 4.50 Fixed overhead $16 per DLH 0.50 DLH 8.00 Total standard cost per test $19.50 At the end of March, London reported the following operational results: The company actually performed 2,200 core tests during the month. 8,400 pounds of direct materials were purchased during the month at a total cost of $5,400. 6,100 pounds of direct materials were used to conduct the core tests. 800 direct labor hours were worked at a total cost of $9,750. Actual variable overhead was $7,500. Actual fixed overhead was $15,500. (a) Calculate the direct materials price variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to 0 decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct materials price variance +A $ 1098 Unfavorable (b) Calculate the direct materials quantity variance for March. (Round answer to O decimal places, e.g. 5,275. If variance is zero, select "No Applicable" and enter O for the amounts.) Direct materials quantity variance 4200 Unfavorable (c) Calculate the direct labor rate variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to O decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct labor rate variance 1206.6 Unfavorable (d) Calculate the direct labor efficiency variance for March. (Round answer to O decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct labor efficiency variance 1900 Unfavorable (e) Calculate the variable overhead spending variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Variable overhead spending variance -162.4 Unfavorable (f) Calculate the variable overhead efficiency variance for March. (Round answer to O decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Variable overhead efficiency variance 1710 Unfavorable (g) Calculate the fixed overhead spending variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to O decimal places, e.g. 5,275. If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance +A $ 1940 Unfavorable