Hayworth Manufacturing has two direct cost categories: direct materials and direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Hayworth's manufacturing costs: Direct Cost Categories: Manufacturing Overhead: By the end of May 2015 Hayworth Manufacturing records indicated the following: Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter the variance as positive values. Calculate the following variances. a) Direct materials price variance. $ Favorable Unfavorable b) Direct materials efficiency variance. $ c) Direct labor price variance $ d) Direct labor efficiency variance. $ e) Variable manufacturing overhead spending variance. $ f) Variable manufacturing overhead efficiency variance. $