Moore Corporation manufactures a single product. The standard cost per unit o pr below. The predetermined manufacturing overhead rate is $6 per direct labor hour ($7.5/1 -25), was computed from a master manufacturing overhead budget, based on normal production, direct labor hours (60.000 units) for the year. The master budget showed total variables is or $300,000 and total fixed costs of $150,000. Actual costs for the year in producing 65.000 units were as follows. The purchasing department normally buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Required Determine the following level 3 variances: Price and Efficiency for Direct Material Price and Efficiency for Direct Labor Efficiency and Spending Variance for Variable Manufacturing overheads Volume and Budget Variance