Need help with C.

Coronado, 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 Cost Direct materials Standard Quantity 2.00 yards 0.75 DLH $6.00 Standard Price $3 per yard $14 per DLH $3.20 per DLH $3 per DLH Direct labor 10.50 Variable overhead 0.75 DLH 2.40 Fixed overhead 0.75 DLH 2.25 $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 purchased 81.100 yards of fabricand used 92,700 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroliran $448.350, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 591,000 shirts, using 441.000 direct labor hours. Though the budget for November was based on 44,600 shirts, the company actually produced 41.100 shirts during the month. Variable Overhead Budget Annual Budget Per Shirt November-Actual Indirect material $453,000 $1.20 $48.900 Indirect labor 305,000 0.75 31,300 Equipment repair 203,000 0.30 20.700 Equipment power 49.000 0.15 6.900 Total $1.010.000 $2.40 $107.800 Fixed Overhead Budget Annual Budget November-Actual Supervisory salaries $256,000 $21,200 Insurance 345,000 27,300 Property taxes 83,000 6,400 Depreciation 325,000 25.900 Utilities 211,000 20,900 Quality inspection 280,000 24,500 Total $1,500,000 $126,200 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable and enter for the amounts.) Direct material price variance $ 16,220 Favorable Direct material quantity variance 31.500 Unfavorable (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) Direct labor rate variance 64,050 Favorable Direct labor efficiency variances 80,850 Unfavorable (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to O decimal places, eg. 125. If variance is zero, select "Not Applicable and enter Ofor the amounts.) Variable overhead spending variance $ 19.960 Favorable Variable overhead efficiency variance 13.860 Unfavorable