Current Attempt in Progress Sunland, 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 Price Standard Quantity Standard Cost Direct materials $3 per yard 2.00 yards $6.00 Direct labor $14 per DLH 0.75 DLH 10.50 Variable overhead $3.20 per DLH 0.75 DLH 2.40 Fixed overhead $3 per DLH 0.75 DLH 2.25 $21.15 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 82,500 yards of fabric and used 94,100 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $465,500, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 605,000 shirts, using 455,000 direct labor hours. Though the budget for November was based on 46,000 shirts, the company actually produced 42,500 shirts during the month. Variable Overhead Budget Per Shirt November-Actual Annual Budget $449,000 Indirect material $1.20 $49.100 Indirect labor 297,000 0.75 31.100 Equipment repair 202.000 0.30 20.800 Equipment power 52.000 0.15 7.000 Total $1,000,000 $2.40 $108,000 Fixed Overhead Budget Annual Budget November-Actual Supervisory salaries $263,000 $22,000 Insurance 345,000 27,500 Property taxes 79,000 6,600 Depreciation 317,000 25,900 Utilities 212,000 20,000 Quality inspection 281,000 25,400 Total $1,497,000 $127,400 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable and enter for the amounts.) $ Direct material price variance Direct material quantity variance (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to O decimal places, e.g. 125. If variance is zero. select "Not Applicable and enter for the amounts.) Direct labor rate variance $ Favorable Direct labor efficiency variance $ Unfavorable (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to decimal places, eg. 125. IF variance is zero, select "Not Applicable" and enter for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for November. (Round answer to decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) Unfavorable Fixed overhead spending variance