Cullumber Manufacturing produces stained glass lamp shades. The standard cost card for a lamp shade is as follows: Standard Price Standard Quantity Standard Cost Direct materials $4.80/pound 1.25 pounds $6.00 Direct labor $35.00 per DLH 0.25 DLH 8.75 $12.00 per Variable overhead 0.25 DLH 3.00 DLH Fixed overhead $18.00 per 0.25 DLH DLH DLH 4.50 Total standard cost per shade $22.25 Ron Shop, operations manager, became upset when he reviewed the unfavorable variances for April. He asked Heidi Cotton, controller, for more information. She provided the followingoverhead budgets, along with the actual results for April. The company purchased and used 117,500 pounds of glass during the month. . Glass purchases during the month were made at $4.35 per pound. . The direct labor payroll ran $756,468, with an actual houty rate of $36.00 per direct labor hour. The annual budgets were based on the production of 1,025,000 shades, using 256,250 direct labor hours. The company actually produced 84,052 shades during the month. Variable Overhead Budget Annual Budget Per Shirt Indirect material $1.383.750 $1.35 November-Actual $133.000 Annual Budget Per Shirt Variable Overhead Budget November-Actual Indirect material $1,383,750 $1.35 $133,000 Indirect labor 922,500 0.90 126,000 Equipment repair 615,000 0.60 74,000 Equipment power 153,750 0.15. 61,000 Total $3,075,000 $3 $394,000 Fixed Overhead Budget Annual Budget April-Actual Supervisory salaries $799,500 $91,000 Insurance and property tax 1,322,250 133,000 Depreciation 1,845,000 216,000 Utilities 645,750 89,000 Total $4,612,500 $529,000 (a) Calculate the direct materials price and quantity variances for April. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material price variance Direct material quantity variance (a) Calculate the direct materials price and quantity variances for April. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material price variance Direct material quantity variance $ (b) Calculate the direct labor rate and efficiency variances for April. (Round answers to O decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance $ Direct labor efficiency variance $ (c) Calculate the variable overhead spending and efficiency variances for April. (Round answers to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ (d) Calculate the fixed overhead spending variance for April. (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 (a) Calculate the direct materials price and quantity variances for April. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material price variance Direct material quantity variance Favorable Unfavorable Not Applicable (b) Calculate the direct labor rate and efficiency variances for April. (Round answers to O decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance Direct labor efficiency variance $ (c) Calculate the variable overhead spending and efficiency variances for April. (Round answers to O decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ (d) Calculate the fixed overhead spending variance for April. (Round answer to O decimal places, eg. 125. If variance is zero, select "Not Applicable and enter O for the amounts.) Fixed overhead spending variance. $