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		$4 per yard		1.50	yards		$6.00
Direct labor		$12 per DLH		0.50	DLH		6.00
Variable overhead		$4 per DLH		0.50	DLH		2.00
Fixed overhead		$6 per DLH		0.50	DLH		3.00
							$17.00

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 and used 80,100 yards of fabric during the month. Fabric purchases during the month were made at $3.90 per yard. The direct labor payroll ran $314,825, 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
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$446,000		$0.90		$48,700
Indirect labor		304,000		0.60		31,100
Equipment repair		195,000		0.40		20,800
Equipment power		54,000		0.10		7,500
Total		$999,000		$2.00		$108,100

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$259,000		$21,400
Insurance		345,000		27,800
Property taxes		84,000		6,800
Depreciation		321,000		25,500
Utilities		213,000		20,000
Quality inspection		281,000		25,300
Total		$1,503,000		$126,800

A. Calculate the direct materials price and quantity variances for November.

B. Calculate the direct labor rate and efficiency variances for November.

C. Calculate the variable overhead spending and efficiency variances for November.

D. Calculate the fixed overhead spending variance for November.