Direct materials (cork board)	4.00	square feet	$ 2.60	per square feet	$ 10.40
Direct labor	1	hour	$ 10.00	per hour	10.00
Variable manufacturing overhead (based on direct labor hours)	1	hour	$ 0.65	per hour	0.65
Fixed manufacturing overhead ($52,500 150,000 units)					0.35

Bullseye has the following actual results for the month of September:

Number of units produced and sold	130,000
Number of square feet of corkboard purchased and used	530,000
Cost of corkboard used	$ 1,325,000
Number of labor hours worked	140,000
Direct labor cost	$ 1,274,000
Variable overhead cost	$ 93,000
Fixed overhead cost	$ 67,000

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.