Robert Benny picked up the monthly report that Michael Lynch left on his desk. He was pleased to see the favorable variance for operating income. He had pushed hard to exceed budgeted monthly production by 325 units. Robert was puzzled by some of line items in the report. He wonders whether it's an error that most of the operating expenses are higher than the budget after all his hard work to manage the production line to improve efficiency and reduce costs. The report Robert reviewed is shown below: Robert called Michael into his office to discuss all the unfavorable variances in the operating costs. Robert is very confused about how the budgeted operating income for the month is favorable, and yet there are so many unfavorable variances on the operating costs. Michael has promised Robert to investigate and report back any findings. Michael has also gathered the following additional information about the month's performance, and the standard cost card for a unit of product. - Direct materials purchased: 132,900 pounds at a total of $730,950 Robert called Michael into his office to discuss all the unfavorable variances in the operating costs. Robert is very confused about how the budgeted operating income for the month is favorable, and yet there are so many unfavorable variances on the operating costs. Michael has promised Robert to investigate and report back any findings. Michael has also gathered the following additional information about the month's performance, and the standard cost card for a unit of product. - Direct materials purchased: 132,900 pounds at a total of $730,950 - Direct materials used: 132,900 pounds - Direct labor hours worked: 35,225 at a total cost of $359,295 - Machine hours used: 54,430 The standard cost card for a unit of product. (ag) (a-b) Calculate the direct material price variance and direct material quantity variance for the month, (If variance is zero, select "Not Applicable and enter of for the amounts.) (a-b) Calculate the direct material price variance and direct material quantity variance for the month. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct material price variance Direct material quantity variance (c-d) Calculate the direct labor rate variance and direct labor efficiency variance for the month. (Round answers to 0 decimal places, es. 1,525. If variance is zero, select "Not Applicable" and enter O for the amounts.) (e-f) Calculate the variable overhead spending variance and variable overhead efficiency 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 (g) Calculate the fixed overhead spending variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Fixed overhead spending variance