Resset Company had the following results for April's operations: Findicates favorable and U indicates unfavorable. In applying management by exception, the company investigates all variances of $400 or more. Direct materials price variance Direct materials quantity variance Direct labor rate variance Which variances will the company investigate? Item a. Direct materials price variance b. Direct materials quantity variance c. Direct labor rate variance d. Direct labor efficiency variance e. Overhead controllable variance f. Overhead volume variance Cost $ 350 F 300 U 650 U Direct labor efficiency variance Overhead controllable variance Overhead volume variance $ 400 F 800 U 450 F