Pharoah's Style manufactures dining room tables for both home and restaurant locations. David Richard, the company's controller, developed the following standard costs for each 5-foot table. Ms. Richard developed these standards based on the company manufacturing 1,260 tables per month. Standard Price Standard Quantity Standard Cost Direct materials $50.00 per linear foot 5.00 linear feet $250.00 Direct labor 19.00 per DLH 12.00 DLH 228.00 Variable overhead 16.50 per DLH 12.00 DLH 198.00 Fixed overhead 28.20 per DLH 12.00 DLH 338.40 Total standard cost per table $1,014.40 The company actually manufactured 1,160 tables during the month. 5,960 linear feet of direct materials were purchased during the month at a total cost of $258,664. 5,460 linear feet of direct materials were used to manufacture the tables. 14,160 direct labor hours were worked at a total cost of $242,280. Actual variable overhead was $245,200. Actual fixed overhead was $411,100. Your answer is correct. Calculate the direct material price variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) (b) Direct material price variance eTextbook and Media Your answer is correct. +A $ 39336 Favorable Attempts: unlimited Calculate the direct material quantity variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material quantity variance $ 17000 Favorable Your answer is correct. Calculate the direct labor rate variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) (d) Direct labor rate variance eTextbook and Media +A $ 26760 Favorable Attempts: unlimited Calculate the direct labor efficiency variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor efficiency variance eTextbook and Media +A (g) Calculate the fixed overhead spending variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance Variable overhead efficiency variance +A Fixed overhead spending variance +A