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.

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. Direct materlals Direct labor Variable overhead Fixed overhead Standard Price Standard Quantity Standard Cost S6.00 6.00 2.00 3.00 S17.00 4 per yard 1.50 yards 0.50 DLH S12 per DLH 4 per DLH 0.50 DLH 6 per DLH 0.50 DLH Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable varlances he was seeing. In an attempt to understand what had happened, 5andy asked CFO Suzy Summers for more infonmation. She provided the following overhead budgets, along with the actual results for November The company purchased and used 80,100 yards of fabric during the month. Fabric purchases during the month were made at s3.90 per yard. The direct labor payroll ran s314,825, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 45,000 shirts, using 251,000 direct labor hours. Though the budget for November was based on 49,100 shirts, the company actually produced 51,100 shirts during the month Variable Overhead Budget Indirect material ndirect labar Equipment repair Equipment power Annual Budget Per Shirt November-Actual 50.90 0.60 0.40 0.10 $2.00 5446,000 204,000 195,000 54,000 $999,000 $48,700 1,100 20,800 7,500 $10,100 Total Fixed Overhead Budget Annual Budget November Actual 521,400 27,800 6,800 25,500 20,00o 25,300 S126,800 SupervisDry salaries Property taxes Depreciation Utilities Quality inspection $259,000 345,000 B4,000 221,000 213,000 281,000 S1,503,000 Total