Direct materials (cork board) 3.50 square feet $ 2.50 per square feet $ 8.75 Direct labor 1 hour $ 11.00 per hour 11.00 Variable manufacturing overhead (based on direct labor hours) 1 hour $ 0.55 per hour 0.55 Fixed manufacturing overhead ($51,000 170,000 units) 0.30 Bullseye has the following actual results for the month of September: Number of units produced and sold 150,000 Number of square feet of corkboard purchased and used 520,000 Cost of corkboard used $ 1,248,000 Number of labor hours worked 159,000 Direct labor cost $ 1,605,900 Variable overhead cost $ 92,000 Fixed overhead cost $ 66,000 Required: Calculate the direct materials price, quantity, and total spending variances for Bullseye. Calculate the direct labor rate, efficiency, and total spending variances for Bullseye. Calculate the variable overhead rate, efficiency, and total spending variances for Bullseye.