Direet materials and direct manufacturing labor variances. Rugged Life, Inc., designs and manufactures fleece quarter-zip jackets. It sells its jackets to brand-name outdoor outfitters in lots of one dozen. Rugged Life's May 2017 static budget and actual results for direct inputs are as follows: Rugged Life has a policy of analyzing all input variances when they add up to more than 8% of the total cost of materials and labor in the flexible budget, and this is true in May 2017. The production manager discusses the sources of the variances: "A new type of material was purchased in May. This led to faster cutting and sewing, but the workers used more material than usual as they leamed to work with it. For now, the standards are fine." Required: 1. Calculate the direct material spending variance. 2. Calculate the direct material price variance. 3. Calculate the direct material usage variance. 4. Calculate the direct labor spending variance. 5. Calculate the direct labor rate variance. 6. Calculate the direct labor efficiency variance. 7. Calculate the spending variance for the entire project/production run