She Sells Sea Shells planned to produce 6,000 shells during the month. Actual results were as follows: They produced 3,500 shells pounds Total Direct Labor Cost was $134,520 Variable Overhead was $43,523 Fixed Overhead was $8.45 per shell Total direct labor hours worked totaled 14,250 while total machine hours worked totaled 7,100 Calculate the direct material, direct labor, and variable overhead variances. In addition, calculate the fixed overhead budget variance. She Sells Sea Shells planned to produce 6,000 shells during the month. Actual results were as follows: They produced 3,500 shells pounds Total Direct Labor Cost was $134,520 Variable Overhead was $43,523 Fixed Overhead was $8.45 per shell Total direct labor hours worked totaled 14,250 while total machine hours worked totaled 7,100 Calculate the direct material, direct labor, and variable overhead variances. In addition, calculate the fixed overhead budget variance