Sunland Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Sunland, based on performing 2,100 core tests per month. Direct materials Direct labor Variable overhead Fixed overhead Total standard cost per test Standard Price $0.50 per pound $10 per DLH $9 per DLH $16 per DLH Standard Quantity 4 pounds 0.50 DLH 0.50 DLH 1 DLH Standard Cost $2.00 5.00 4.50 16.00 $27.50 At the end of March, London reported the following operational results: The company actually performed 2,290 core tests during the month. 8,500 pounds of direct materials were purchased during the month at a total cost of $5,800. 6,100 pounds of direct materials were used to conduct the core tests. 860 direct labor hours were worked at a total cost of $9,820. Actual variable overhead was $7,900. Actual fixed overhead was $15,700. I 1350 1 unfavorable Direct materials price variance $ (b) Calculate the direct materials quantity variance for March. (Round answer to 0 decimal places, e.g. 5,275. If variance is zero, select enter o for the amounts.) Direct materials quantity variance su (c) Calculate the direct labor rate variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to 0 decim variance is zero, select "Not Applicable" and enter o for the amounts.) 1250 Unfavorable Direct labor rate variance $ (d) Calculate the direct labor efficiency variance for March. (Round answer to 0 decimal places, e.g. 5,275. If variance is zero, select "N enter o for the amounts.) Direct labor eficiency variance 2859jfavorable Favorable Direct labor efficiency variance su (e) Calculate the variable overhead spending variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer e.g. 5,275. If variance is zero, select "Not Applicable" and enter o for the amounts.) I 230)^Unfavorable Variable overhead spending variances (1) Calculate the variable overhead efficiency variance for March. (Round answer to 0 decimal places, e.g. 5,275. If variance is zero, sele and enter o for the amounts.) 25651 favorable Variable overhead efficiency variance (g) Calculate the fixed overhead spending variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to 5,275. If variance is zero, select "Not Applicable" and enter o for the amounts.) 18000)Favorable Fixed overhead spending variance Click if you would like to Show Work for this question: Open Show Work