Further Company manufactures marble bathroom counter tops. Its standard cost information for last year is as follows. Standard Standard Quantity 6 sq. ft. $22 / sq.ft. 3.0 hrs $36/ Price Unit Cost Direct Materials (marble) $ 132 Direct Labor hr $ 108 Variable manufacturing overhead hr $ 60 Fixed manufacturing overhead 1.5 hrs $40 / $ 400 ($200,000 for 500 units) The company's actual results were: 775 Number of units produced and sold Number of square feet of marble used Cost of marble purchased and used Number of labor hours worked Director rost 5,000 $ 122,500 2,300 $ 85,200 1. Calculate the company's direct materials quantity, price, and spending variances. 2. Calculate the company's direct labor quantity, price, and spending variances. Number your answers and show all of your calculations for each part