Samuel Thomas is a cost accountant and business analyst for Dashing Design Company? (DDC), which manufactures expensive brass doorknobs. DDC uses two direct cost? categories: direct materials and direct manufacturing labor. Thomas feels that manufacturing overhead is most closely related to material usage.? Therefore, DDC allocates manufacturing overhead to production based upon pounds of materials used.

At the beginning of 2014?, DC budgeted annual production of 450,000 doorknobs and adopted the following standards for each? doorknob:

	Input	Cost/Doorknob
Direct materials (brass)	0.3 lbs. @ $11/lb.	$3.30
Direct manufacturing labor	1.2 hours @ $18/hour	21.60
Manufacturing overhead:
Variable	$5/lb x 0.3 lb.	1.50
Fixed	$14/lb. x 0.3 lb.	4.20
Standard cost per doorknob		$30.60

Actual results for April 2014 were as? follows:

Production	29,000 doorknobs
Direct materials purchased	12,300 lbs. at $12/lb.
Direct materials used	8,500 lbs.
Direct manufacturing labor	29,300 hours for $615,300
Variable manufacturing overhead	$64,700
Fixed manufacturing overhead	$160,000

Requirements:

a. Direct materials price variance? (based on? purchases)

b. Direct materials efficiency variance

c. Direct manufacturing labor price variance

d. Direct manufacturing labor efficiency variance

e. Variable manufacturing overhead spending variance

f. Variable manufacturing overhead efficiency variance

g. ?Production-volume variance

h. Fixed manufacturing overhead spending variance