Direct materials (cork board) Direct labor Bullseye Company manufactures dartboards. Its standard cost information follows: Standard Price (Rate) $ 2.90 per sq. ft. $11.00 per hr. Standard Unit Cost $7.25 11.00 Standard Quantity 2.50 sq. ft. 1 hrs. Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead 1 hrs. $ 0.40 per hr. 0.40 ($68,250 195,000 units) 0.35 Bullseye has the following actual results for the month of September: Number of units produced and sold 175,000 Number of square feet of corkboard used 450,000 Cost of corkboard used $1,350,000 Number of labor hours worked 185,000 Direct labor cost $1,868,500 Variable overhead cost $ 76,000 Fixed overhead cost $ 59,000 Required: 1. Calculate the direct materials price, quantity, and total spending variances for Bullseye. 2. Calculate the direct labor rate, efficiency, and total spending variances for Bullseye. 3. Calculate the variable overhead rate, efficiency, and total spending variances for Bullseye.