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Sunland, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

Standard Price Standard Quantity Standard Cost

Direct materials $3per yard 2.00yards $6.00

Direct labor $14per DLH 0.75DLH 10.50

Variable overhead $3.20per DLH 0.75DLH 2.40

Fixed overhead $3per DLH 0.75DLH 2.25

Total $21.15

Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November.

The company purchased82,500yards of fabric and used94,100yards of fabric during the month. Fabric purchases during the month were made at $2.80per yard. The direct labor payroll ran $465,500, with an actual hourly rate of $12.25per direct labor hour. The annual budgets were based on the production of605,000shirts, using455,000direct labor hours. Though the budget for November was based on46,000shirts, the company actually produced42,500shirts during the month.

Variable Overhead Budget

Annual Budget. Per Shirt. NovemberActual

Indirect material. $449,000 $1.20 $49,100

Indirect labor 297,000 0.75 31,100

Equipment repair 202,000 0.30 20,800

Equipment power 52,000 0.15 7,000

Total $1,000,000 $2.40 $108,000

Fixed Overhead Budget

Annual Budget. NovemberActual

Supervisory salaries. $263,000 $22,000

Insurance 345,000 27,500

Property taxes 79,000 6,600

Depreciation 317,000 25,900

Utilities 212,000 20,000

Quality inspection 281,000 25,400

Total $1,497,000 $127,400

Calculate the direct materials price and quantity variances for November.

Direct material price variance $

Direct material quantity variance $

Calculate the direct labor rate and efficiency variances for November.(Round answers to 0 decimal places, e.g. 125.

Direct labor rate variance $

Direct labor efficiency variance $

(c)Calculate the variable overhead spending and efficiency variances for November.

Variable overhead spending variance $

Variable overhead efficiency variance $