Cruise Manufacturing has two direct cost categories: direct materials and direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Cruise's manufacturing costs: Direct Cost Categories: Standard Quantity Cost per Input Unit Direct Materials 12 pounds per output unit $15 per pound Direct Labor 3 hours per output unit $21 per hour Manufacturing Overhead: Cost per Input Unit Variable Manufacturing Overhead $12 per Direct Labor Hour By the end of April 2019 Cruise Manufacturing records indicated the following: Direct materials purchased and used $11.44 per pound 95,000 pounds Direct labor $22 per hour 48,000 labor hours Total actual variable manufacturing overhead $390,000 Actual production 17,000 output units Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter the variances as positive values. Calculate the following variances. a) Direct materials price variance. $ b) Direct materials quantity variance. c) Direct labor rate variance $ d) Direct labor efficiency variance. $ e) Variable manufacturing overhead spending variance. $ f) Variable manufacturing overhead efficiency variance. $