Shonhiwa Supplies Company (SSC) produced 12,000 book bags in October, and actual amounts were as follows: Direct materials (cloth) Direct labor 23,000 yards @ $1.25 per yard 6,400 hours @ $11.50 per hour $28,160 $15,500 Variable overhead Fixed overhead SSC's standards were as follows: Direct materials (cloth) 2 yards per book bag @ $1.20 per yard Direct labor 0.50 direct labor hours per book bag @ $12.00 per direct labor hour Variable overhead 0.50 direct labor hours per book bag @ $4.00 per direct labor hour Fixed overhead $14,500 (0.50 direct labor hours per book bag @ $250 per direct labor hour) a. 15 points) Calculate SSC's direct materials cost variance and direct materials efficiency variance. b. 15 points) Calculate SSC's direct labor cost variance and direct labor efficiency variance. c. 15 points] Calculate SSC's variable overhead cost variance and variable overhead efficiency variance. d. 15 points) Calculate SSC's fixed overhead cost variance and fixed overhead volume variance