Edwardsville Pizzeria makes one of the most delicious pepperoni pizzas in their geographical area. Since their pizzas are hand made to order but they must compete with many of the large pizza chains on the basis of price, they want to make sure that they very tightly control the costs to make a pizza without sacrificing any quality in the process. They have established the following standards for operations. EDWARDSVILLE PIZZERIA PEPPERONI PIZZA STANDARDS Direct Materials (Dough, Sauce, Pepperoni) 1 set (as defined by Mario) at $2.00 per set Direct Labor 1/4 hour at $8.00 per hour Variable Manufacturing Overhead $1.00 per pizza made Fixed Manufacturing Overhead $2.50 per pizza made The manufacturing overhead rates are based upon a normal capacity of 8,000 pizzas per month. For the month of February, Edwardsville Pizzeria had the following operating results. EDWARDSVILLE PIZZERIA ACTUAL RESULTS FOR THE MONTH OF FEBRUARY Direct Materials (Dough, Sauce, Pepperoni) 8,000 sets purchased and used at $1.80 per set Direct Labor 2,070 hours at a total cost of $16,800 Variable Manufacturing Overhead $ 7,800 Fixed Manufacturing Overhead $18,700 Pizzas Produced 7,980 (2) REQUIRED: Calculate the following manufacturing cost variances for Edwardsville Pizzeria for the month of February. Show all supporting computations and round all answers to the nearest whole dollar. (1) Direct materials price variance. Direct materials quantity variance. Direct labor rate variance. Direct labor efficiency variance. Variable manufacturing overhead spending variance. (6) Variable manufacturing overhead efficiency variance. Fixed manufacturing overhead spending variance. Fixed manufacturing overhead volume variance. (3) (4) (7) (8)