ems Saved Cascade Inc. has provided the following information: Standards: Direct materials Direct labor Variable overhead Fixed overhead Total Per unit $162.00 21.09 13.5 lbs @ $12.00/lb 6.0 hours @ $3.5/hour 10.5 hours @ $18.5/hour 194.25 32.00 $409.25 Budgeted production = 2,630 units Actual results Direct materials Direct labor Variable overhead Fixed overhead Units produced 39,180 lbs 23,87e actual hours $482,470 $490,600 $278,210 $ 84,800 2,000 units a. Calculate the direct materials price variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable". "Unfavorable" or "None" for no effect (ie, zero variance).) Price Variance ems Saved b. Calculate the direct materials quantity variance. (Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).) Quantity Variance c. Calculate the direct labor rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable". "Unfavorable" or "None" for no effect (i.e., zero variance).) Rate Variance ms Saved d. Calculate the direct labor efficiency variance. (Do not round intermediate calculations and round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).) Efficiency Variance e. Calculate the variable overhead rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable". "Unfavorable" or "None" for no effect i.e., zero variance).) Rate Variance ms i Saved Help f. Calculate the variable overhead efficiency variance. (Do not round intermediate calculations and round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).) Efficiency Variance g. Calculate the fixed overhead spending variance. (indicate the effect of variance by selecting "Favorable". "Unfavorable" or "None" for no effect (i.e., zero variance).) Spending Variance