Oriole Manufacturing produces stained glass lamp shades. The standard cost card for a lamp shade is as follows: Ron Shop, operations manager, became upset when he reviewed the unfavorable variances for April. He asked Heidi Cotton, controller, for more information, She provided the followingoverhead budgets, along with the actual results for April. - The company purchased and used 115,500 pounds of glass during the month. - Glass purchases during the month were made at $4.35 per pound. - The direct labor payroll ran $741.708, with an actual hourly rate of $36.00 per direct labor hour Ron Shop, operations manager, became upset when he reviewed the unfavorable,variances for April. He asked Heidi Cotton controller, for more information. She provided the followingoverhead budgets, along with the actual results for April. - The company purchased and used 115,500 pounds of glass during the month. - Glass purchases during the month were made at $4.35 per pound. - The direct labor payroll ran $741,708, with an actual hourly rate of $36.00 per direct labor hour. - The annual budgets were based on the production of 1,005,000 shades, using 251,250 direct labor hours. - The company actually produced 82.412 shades during the month. (a) Calculate the direct materials price and quantity variances for April. (If variance is zero, select "Not Applicable" and enter O for th. amounts.) (b) Calculate the direct labor rate and efficiency variances for April. (Round answers to 0 decimal places, es. 125. If variance is zero, "Not Applicable" and enter O for the amounts.) (c) Calculate the variable overhead spending and efficiency variances for April. (Round answers to 0 decimal places, eg. 125 . If variar zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for April. (Round answer to O decimal places, eg. 125. If variance is zero, select "Not Applicable and enter O for the amounts.) Fixed overhead spending variance $