Mirada Manufacturing produces stained glass lamp shades. The standard cost card for a lamp shade is as follows: Standard Price Standard Quantity Standard Cost Direct materials $4.80/pound 1.25 pounds $ 6.00 Direct labor $36.00 per DLH 0.25 DLH 9.00 Variable overhead $12.00 per DLH 0.25 DLH 3.00 Fixed overhead $18.00 per DLH 0.25 DLH 4.50 Total standard cost per shade $22.50 Ron Shop, operations manager, became upset when he reviewed the unfavorable variances for April. He asked Heidi Cotton, controller, for more information. She provided the following overhead budgets, along with the actual results for April. The company purchased and used 115,000 pounds of glass during the month. Glass purchases during the month were made at $4.35 per pound. The direct labor payroll ran $744,150, with an actual hourly rate of $36.30 per direct labor hour. The annual budgets were based on the production of 1,000,000 shades, using 250,000 direct labor hours. The company actually produced 82,000 shades during the month. Variable Overhead Budget Annual Budget Per Shade April Actual Indirect material $1,350,000 $1.35 $108,000 Indirect labor 900,000 0.90 101,100 Equipment repair 600,000 0.60 49,200 Equipment power 150,000 0.15 36,900 Total $3,000,000 $3.00 $295,200 Fixed Overhead Budget Annual Budget April Actual Supervisory salaries $ 780,000 $ 66,000 Insurance and property tax 1,290,000 108,000 Depreciation 1,800,000 191,700 Utilities 630,000 64,800 Total $4,500,000 $430,500 Required: Calculate the direct materials price and quantity variances for April. Calculate the direct labor rate and efficiency variances for April. Calculate the variable overhead spending and efficiency variances for April. Calculate the fixed overhead spending variance for April. Provide an explanation for each variance you calculated. Which of these variances should Ron be held responsible for? Why