Glorious Gardens manufactures garden fountains using concrete. The company uses a standard cost system and a flexible budget for manufacturing costs. The denominator level of activity (or normal capacity) is 80 fountains a month. Standard cost details manufacturing one fountain is as follows: Direct material (5 kg @ $5/kg) $25 Direct labour (2.0 hrs @ $16/hr) $32 Variable overhead (2.0 hrs @ 17.50/hr) $35 Fixed overhead (2.0 hrs @ $57.50/hr) $115 Total $207 Factory overhead is applied on the basis of direct labour hours. During the month: 450 kg of concrete was purchased at a rate of $5.50 per kg. The team made 90 fountains, using 350 kg of concrete Total direct labour expense was $2639 at a rate of $18.20 per hour. The total overhead incurred was $12560 of which $10500 was fixed. Total applied fixed overhead was $10,350 There was no opening or closing WIP. Calculate the following variances for the month, selecting the correct answer for each using the dropdown menu: Direct material price variance = [Select] Direct material quantity variance = | Select] Variable overhead spending variance = [Select] Variable overhead efficiency variance = [Select]