Sheffield, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows. Standard Price Standard Quantity Standard Cost Direct materials $3 per yard 2.00 yards $6.00 Direct labor $14 per DLH 0.75 DLH 10.50 Variable overhead $3.20 per DLH 0.75 DLH 2.40 Fixed overhead $3 per DLH 0.75 DLH 2.25 $21.15 Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased 81,500 yards of fabric and used 93,100 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $453,250, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 595,000 shirts, using 445,000 direct labor hours. Though the budget for November was based on 45,000 shirts, the company actually produced 41,500 shirts during the month. Variable Overhead Budget Annual Budget Per Shirt November-Actual Indirect material $447,000 $1.20 $49,400 Indirect labor 296,000 0.75 31,200 Equipment repair 197,000 0.30 20,100 Equipment power 49,000 0.15 6,700 Total $989,000 $2.40 $107,400 Fixed Overhead Budget Annual Budget November-Actual Supervisory salaries $260,000 $21,500 Insurance 353,000 27,500 Property taxes 75,000 6,500 Depreciation 319,000 25,700 Utilities 215,000 20,300 Quality inspection 278,000 25,400 Total $1,500,000 $126,900 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter for the amounts.) $ Direct material price variance $ Direct material quantity variance (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) Direct labor rate variance $ Direct labor efficiency variance $ (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter Ofor the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance (d) Calculate the fixed overhead spending variance for November. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Fixed overhead spending variance