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 $ 400 F Direct labor efficiency variance $ 2,950 F Direct materials quantity variance 200 U Overhead controllable variance 700 V Direct labor rate variance 350 U Overhead volume variance 600 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. Any boxes left with a question mark will be automatically graded as incorrect.) Cost 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 1. Overhead volume variance