Crane produces 5 -foot USB cables. During the past year, the company purchased 155,000 feet of plastic-coated wire at a price of $0.30 per foot. The direct materials standard for the cables allows 6 feet of wire at a standard price of $0.32 per foot. During the year, the company used a total of 176,000 feet of wire to produce 30,000 -foot cables. Calculate Crane's direct materials quantity variance for the year. Direct material quantity variance $ Marigold Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $319,813 for 49,580 direct labor hours. The standard wage rate is $6.50 per direct labor hour. Calculate Marigold's direct labor rate variance. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor rate variance $ Bramble Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 710 more direct labor hours than the flexible budget amount of 25,890 hours to complete 112,200 cases for the Christmas season. All workers were paid $9.06 per hour, which was $0.54 less than the standard wage rate. Calculate Bramble's direct labor efficiency variance. Direct labor efficiency variance Concord Merchandise planned to produce 47,900 fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $550,000. The company actually spent $565,100 on fixed overhead and produced 45,500 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance