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 82,200 yards of fabric and used 93,800 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $461,825, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 602,000 shirts, using 452,000 direct labor hours. Though the budget for November was based on 45,700 shirts, the company actually produced 42,200 shirts during the month.

		Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$449,000		$1.20		$49,000
Indirect labor		304,000		0.75		31,400
Equipment repair		205,000		0.30		20,700
Equipment power		46,000		0.15		7,200
Total		$1,004,000		$2.40		$108,300

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$265,000		$21,700
Insurance		354,000		27,700
Property taxes		84,000		6,600
Depreciation		321,000		26,200
Utilities		205,000		20,700
Quality inspection		280,000		25,200
Total		$1,509,000		$128,100

a. calculate the direct materials price and quantity variances for November.

direct material price variance $_____ unf/fav

direct material quantity variance $____ unfavorable/favorable

b. calculate the direct labor rate and efficiency variances for November.

direct labor rate variance $____ unf/fav

direct labor efficiency variance $___ unf/fav

c. calculate the variable overhead spending and efficiency variances for November.

variable overhead spending variance $___ unf/fav

variable overhead efficiency variance $__ unf/fav

d. calculate the fixed overhead spending variance for November.

fixed overhead spending variance $___ unf/fav