New Folder Current Attempt In Progress Bonita, Led manufactures shirts, which It sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirtals as follows. Standard Price Standard Quantity Standard Cost Direct materials $3 per yard 200 yards $600 Direct labor $14 par DUH 0.79 DUH 10.90 Variable overhead $3.20 par DUH 0.79 240 Fixed overhand $3 par DUH 0.79 DUH Gandy Robison, operations manager, was reviewing the results for November when he became upeat by the unfavorable variances he who 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 81,000 yards of fabric and used 92, 800 yards of fabric during the month. Fabric purchases during the month were made at $2.30 per yard. The direct labor payroll ron $447.125, with an actual hourlyrate of $12 25 par direct labor hour. The annual budgeta ware based on the production of 390,000 shirts, using 440,000 direct labor hours. Though the budget for November wea based on 44,500 shirts, the company actually produced 41,000 shirta during the month. Variable Overhead Budget Annual Budget FerShirt November-Actual Indirect material $454,000 $1.20 $49,400 Indirect labor 301,000 31.100 Equipment repair 99,000 030 20,40 Equipment power 53.000 7,500 Total $1 007,000 $108,400 Fixed Overhead Budget Annual Budget November-Actual Supervbery salaries $262.00 $21.800 Insurance 845,000 27 000 Property taxes 85,000 6700 Depreciation 316,000 25.800 212,000 20,800 Quality Inspection 280,000 24900 $1,500,000 $126,600 [e) Calculate the direct materials price and quantity verlances for November. (1 variance is zero, select "Not Applicable" and enter O for the amountsJ Direct material price warlines Direct material quantity verlanes V [b] Calculate the direct labor mate and efficiency variances for November. (Round answers to O decimal places. es. 125. IY variance is zero. elect "Not Applicable" and enter O for the amounts Direct labor mate verlance Direct labor efficiency variance # V [ Calculate the variable overhead spending and efficlancy varlances for November. (Found answers to O decimal places, e.g. 125. I variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhand spending variance Variable overhead efficiency variance [dj Calculate the Food overhead spending verlance for No I places, e.g. 125. If variance is zero, select