Last month, the following events took place at Superior Supplies: Produced 100,000 "leather-like" digital music player cases. Had budgeted (or standard)variable costs per unit (that is, per case) Incurred actual production costs: Required: Compute the following: 1). Direct materials price variance Actual Quantity(Actual Price Per Unit-Standard Price Per Unit) Direct materials efficiency (or quantity) variance (Standard Quantity-Actual Quantity)(Standard Price) Direct manufacturing labor price (or rate) variance (Actual Quantity(Actual Rate-Standard Rate)) Direct manufacturing labor efficiency variance (Actual Hours-Standard Hours)(Standard Rate) Manufacturing variable production overhead spending variance Manufacturing variable production overhead efficiency variance Assume that the fixed production cost budget for the month was $320,000, and actual fixed production overhead costs were $332,000. The estimated monthly production was 80,000 cases (or 16,000 standard labor-hours). Required: Compute the fixed production overhead spending (or price) variance. Compute the fixed production overhead production volume variance