Dewberry Gear Inc. makes athletic wear for men and women. The company uses a standard cost system. The following is the standard cost card for one line of women's athletic wear. Direct materials (meters) Direct labour (hours) Variable overhead (hours) Fixed overhead (hours) Quantity for one Standard Rate unit or Price 4.2 $ 9.15 per meter 0.75 $ 15.00 per hour 0.9 $ 4.50 per hour 0.9 $ 5.50 per hour Overhead application rates are determined on the basis of a normal production volume of 15,000 suits, which is 80% of maximum Actual results for July 20x1, during which 18,750 suits were made, are as follows: Direct material purchased Direct materials used Direct labour Variable overhead Fixed overhead Quantity 65,000 meters 80,500 meters 15,000 hours Cost $633,750 784,875 225,000 92,500 112,500 9.75 9.75 15 Required: Calculate the following: a. The standard quantity of materials needed to make 18,750 suits. b. The standard quantity of labour-hours needed to make 18,750 suits. c. The direct materials price variance d. The direct materials quantity variance The direct labour efficiency variance f. The variable overhead spending variance g. The fixed overhead volume variance e