Ottawa Company prepares its budgets on the basis of standard costs. A responsibility report is prepared monthly showing the differences between master budget and actual. Variances are analyzed and reported separately. The attached information relates to the standards and actual results for the current month. Budgeted fixed manufacturing overhead for the month was $19,500. The company produced 2,800 units during the month. REQUIRED: Calculate the following manufacturing cost variances for Ottawa Company for the current month. Show all supporting computations and round all answers to the nearest whole dollar. (1) Direct materials price variance. (2) Direct materials quantity variance. (3) Direct labor rate variance. Direct labor efficiency variance. (5) Variable manufacturing overhead spending variance. (6) Variable manufacturing overhead efficiency variance. Fixed manufacturing overhead spending variance. (8) Fixed manufacturing overhead volume variance. OTTAWA COMPANY STANDARDS FOR PRODUCTION (PER UNIT) Direct materials 1 kilogram at $1.00 per kilogram Direct labor 2 hours at $6.50 per hour Variable manufacturing overhead 25% of direct labor cost Fixed manufacturing overhead 50% of direct labor cost OTTAWA COMPANY ACTUAL RESULTS FOR THE CURRENT MONTH Direct materials purchased and used 3,000 kilograms at $1.10 per kilogram Direct labor 5,700 hours at $6.40 per hour Variable manufacturing overhead $ 7,000 Fixed manufacturing overhead $ 18,750