Montreal Inc. manufactures garden hoses for large stores. The standard costs for a dozen garden hoses are as follows: During February, Montreal Inc. worked on three separate orders of garden hoses. Job cost record for the month disclose the following: You have been able to gather the following information: Montreal Inc. purchased 100,000 m of material during February at a cost of $22,000. The material price variance is recorded when goods are purchased, and all inventories are carried at standard cost. The payroll department reported that production employees were paid $11.3 per hour. There was no beginning work in process. During February, lots 4503 and 4504 were completed, and all materials were issued for lot 4505. which was 60% complete in terms of labour. Montreal Inc. applies fixed and variable overhead based on hours. Below are the for Montreal Inc. for the month of February: The materials price, quantity, and total variances. The labour price, efficiency, and total variances. The variable overhead spending, efficiency, and total variances. The fixed overhead spending, volume, and total variances. Underapplied (overapplied) total overhead