Vaughn, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows. Standard Price Standard Quantity Standard Cost $0.90 $49,100 295,000 204,000 $2.00 $21,700 355,000 325,000 213,000 280,000 Direct materials Direct labor Variable overhead Fixed overhead $4 per yard $12 per DLH $4 per DLH $6 per DLH 1.50 yards 0.50 DLH 0.50 DLH 0.50 DLH $6.00 6.00 2.00 3.00 $17.00 Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased and used 79,600 yards of fabric during the month. Fabric purchases during the month were made at $3.90 per yard. The direct labor payroll ran $313,600, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 45,000 shirts, using 255,000 direct labor hours. Though the budget for November was based on 48,900 shirts, the company actually produced 50,900 shirts during the month. Variable Overhead Budget Annual Budget Per Shirt NovemberActual Indirect material Indirect labor Equipment repair Equipment power Total Supervisory salaries Insurance Property taxes Depreciation Utilities Quality inspection Total $454,000 45,000 $998,000 0.60 0.40 0.10 31,300 20,900 6,800 $108,100 Fixed Overhead Budget Annual Budget NovemberActual $262,000 77,000 27,300 6,500 26,400 20,100 25,500 $127,500 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material price variance Direct material quantity variance $ (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor rate variance Direct labor efficiency variance (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ (d) Calculate the fixed overhead spending variance for November. (Round answer to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance $