Sheridan, 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 80,900 yards of fabric and used 92,500 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $445,900, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 589,000 shirts, using 439,000 direct labor hours. Though the budget for November was based on 44,400 shirts, the company actually produced 40,900 shirts during the month.

		Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$449,000		$1.20		$49,000
Indirect labor		299,000		0.75		30,900
Equipment repair		201,000		0.30		21,000
Equipment power		45,000		0.15		6,700
Total		$994,000		$2.40		$107,600

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$259,000		$21,200
Insurance		348,000		27,400
Property taxes		85,000		6,000
Depreciation		316,000		25,500
Utilities		214,000		22,000
Quality inspection		278,000		24,700
Total		$1,500,000		$126,800

(a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct material price variance 16180 Favorable $ Direct material quantity variance Unfavorable (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 0 for the amounts.) Direct labor rate variance $ 63700 Favorable Direct labor efficiency variance $ Unfavorable (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 0 for the amounts.) Variable overhead spending variance Favorable $ ta Unfavorable 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 0 for the amounts.) $ Fixed overhead spending variance Unfavorable