Resset Co. provides the following results of April's operations: F indicates favorable and U indicates unfavorable. In applying management by exception, the company investigates all variances of $17,800 or more. Direct materials price variance Direct materials quantity variance Direct labor rate variance $28,200 F 12,300 U 35,200 U Direct labor efficiency variance Controllable overhead variance Fixed overhead volume variance $17,600 F 17,800 U 18,000 F Which variances will the company investigate? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) Direct materials price variance Controllable overhead variance Direct labor rate variance Direct materials quantity variance Direct labor efficiency variance Fixed overhead volume variance