JeziBee Enterprises produces T-shirts and sells to customers with fancy statement slogans. The standardized data of costs of direct material, direct labor, and overhead is given in Table 1. Table 1: Standard Data of Direct Material, Direct Labor and Overhead Standard Price Standard Quantity Standard Cost Direct materials $3.00 per yard 2 yards $6.00 Direct labor $14 per DLH 0.75 DLH 10.50 Variable overhead $3.20 per DLH 0.75 DLH 2.40 $18.90 An operations manager, Randy Rooch, was confronting with numerous unfavorable variances upon his analysis of the November results. In an order to manage the unfavorable variances, Randy requested his chief financial officer (CFO) to develop the summarized information about the unfavorable variances. CFO gave the following budgets of overhead for the month of November alongside the actual data of overhead. During the month of November, JeziBee Enterprise bought and utilized 82,000 yards of cloth. The actual cost of cloth per yard was $2.8 in the month of November. The total actual cost of labor was $457,375, or $12.50 per DLH. A total of 600,000 T-shirts were used for the yearly budgets. For the production, the company uses 45,000 DLH. During the month of November, a total of actual T-shirts produced were 42,500 while the budget was for 45,000 T-shirts.

Table 2: Overhead Data for November Annual Budget Per Shirt November - Actual Indirect material $720,000 $1.20 $52,900 Indirect labor 450,000 0.75 31,400 Equipment repair 180,000 0.30 13,700 Equipment power 90,000 0.15 6,500 Total Overhead $1,440,000 $2.40 $104,500 Required: a. Calculate the direct materials price and quantity variances for JeziBee for the month of November. And analyze the possible reasons for such variances with logical reasons. (2) b. Calculate the direct labor rate and efficiency variances for JeziBee for the month of November. And analyze the possible reasons for such variances with logical reasons. (2) c. Calculate the overhead spending and efficiency variances for JeziBee for the month of November. And analyze the possible reasons for such variances with logical reasons. (2) d. Which of these variances should Randy Rooch be held responsible for? Why? (1)