Shuttle Chemical uses a standard cost system to account for the costs of its production of Chemical X. Standards are 1.4 gallons of materials at $105 per gallon and 10 hours of labor at a standard wage rate of $12. During September, Shuttle Chemical produced 2,600 gallons of Chemical X. Shuttle Chemical purchased and used totaled 3,560 gallons at a total cost of $381,180. Payroll totaled $302,730 for 25,430 hours worked. Calculate the following variances: i direct materials price variance ii. direct materials quantity variance iii . direct materials total (spending) variance iv. direct labor rate variance v. direct labor efficiency variance vi. direct labor total (spending) variance