P12A-10 Company produces a single product. Manufacturing overhead costs are applied to p The standard cost card for the product follows: The following dato are available for October. 3,750 units of compound were produced during the month. There was no beginning direct materials inventory. The ending direct materials inventory was 2,000 ounces. Direct materials purchased: 12,000 ounces for $225,000. Direct labor hours worked: 5,600 hours at a cost of $67,200. variable manufacturing overhead costs incurred amounted to $18,200. Fixed manufacturing overhead costs incurred amounted to $15,000. The direct materials price variance for October is: The direct materials quantity variance for October is: The direct labor efficiency variance for October is: The variable overhead spending variance for October is: The variable overhead efficiency variance for October is: The direct labor rate variance is The fixed manufacturing overhead budget variance is The Fixed manufacturing overhead volume variance is