Gerald/Brooke, 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
Direct materials	$1.6 per yard	1.25 yards	$2
Direct labor	$12 per DLH	0.25 DLH	3
Variable overhead	$4 per DLH	0.25 DLH	1
Fixed overhead	$6 per DLH	0.25 DLH	1.5
$7.50

Bobby Brickley, 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, Bobby asked CFO Lila Davis for more information. She provided the following overhead budgets, along with the actual results for November.

The company purchased and used 119,300 yards of fabric during the month. Fabric purchases during the month were made at $1.45 per yard. The direct labor payroll ran $257,367, with an actual hourly rate of $12.1 per direct labor hour. The annual budgets were based on the production of 1,004,240 shirts, using 251,400 direct labor hours. Though the budget for November was based on 89,500 shirts, the company actually produced 85,080 shirts during the month.

Variable Overhead Budget
Annual Budget	Per Shirt	November?Actual
Indirect material	$453,500	$0.45	$36,100
Indirect labor	300,900	0.3	34,520
Equipment repair	200,300	0.2	19,200
Equipment power	52,200	0.05	12,900
Total	$1,006,900	$1.00	$102,720

Fixed Overhead Budget
Annual Budget	November?Actual
Supervisory salaries	$262,900	$23,600
Insurance	354,200	34,200
Property taxes	82,300	8,400
Depreciation	323,600	37,900
Utilities	212,300	24,200
Quality inspection	280,400	30,400
Total	$1,515,700	$158,700

(a)Calculate the direct materials price and quantity variances for November.(If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance	$	Not ApplicableFavorableUnfavorable
Direct material quantity variance	$	Not ApplicableUnfavorableFavorable

(b)Calculate the direct labor rate and efficiency variances for November.(Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct labor rate variance	$	FavorableNot ApplicableUnfavorable
Direct labor efficiency variance	$	FavorableUnfavorableNot Applicable

(c)Calculate the variable overhead spending and efficiency variances for November.(Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance	$	FavorableNot ApplicableUnfavorable
Variable overhead efficiency variance	$	UnfavourableNot ApplicableFavourable

(d)Calculate the fixed overhead spending variance for November.(Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance

$

UnfavorableFavorableNot Applicable

Gerald/Brooke, 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. Direct materials Direct labor Variable overhead Fixed overhead Standard Price $1.6 per yard $12 per DLH $4 per DLH $6 per DLH Standard Quantity 1.25 yards 0.25 DLH 0.25 DLH 0.25 DLH Standard Cost $2 3 1 1.5 $7.50 Bobby Brickley, 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, Bobby asked CFO Lila Davis for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased and used 119,300 yards of fabric during the month. Fabric purchases during the month were made at $1.45 per yard. The direct labor payroll ran $257,367, with an actual hourly rate of $12.1 per direct labor hour. The annual budgets were based on the production of 1,004,240 shirts, using 251,400 direct labor hours. Though the budget for November was based on 89,500 shirts, the company actually produced 85,080 shirts during the month. Indirect material Indirect labor Equipment repair Equipment power Total Supervisory salaries Insurance Property taxes Depreciation Utilities Quality inspection Total Variable Overhead Budget Annual Per November Budget Shirt Actual $453,500 $0.45 $36,100 300,900 0.3 34,520 200,300 0.2 19,200 52,200 0.05 12,900 $1,006,900 $1.00 $102,720 Fixed Overhead Budget Annual November Budget Actual $262,900 $23,600 354,200 34,200 82,300 8,400 323,600 37,900 212,300 24,200 280,400 30,400 $1,515,700 $158,700 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 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 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 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 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for November. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) $ Fixed overhead spending variance