Only need B,C,D,E

4. The Trendsetter Company produces fashionable clothing. It had the following standard costs for the month of May 2022: - Direct materials per unit: 5 yards at $6.00 per yard - Direct labor per unit: 1/4 hour at $16.00 per hour - Variable overhead per unit: 1/4 hour at $4.00 per hour - Fixed overhead: $24,000 Also known: - The master budget called for the production and sale of 16,000 dresses in May. - Actual production and sales were 12,000 dresses. - The company purchased 68,000 yards of materials at $5.60 per yard. - Actual direct labor costs were $57,600 for 3,200 hours. - Only 64,000 yards was used in production. - Actual variable overhead costs were $13,200. - Normal activity was 4,000 direct labor hours. - Actual fixed overhead was $22,200. a. Prepare a flexible budget to compute the total product cost at 12,000 units and at 15,000 units. b. Calculate the direct materials price variance and the direct materials quantity variance. c. Calculate the direct labor rate and direct labor efficiency variances. d. Calculate all of the variances for variable overhead. e. Calculate all of the variances for fixed overhead