Sweet Acacia Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing

costs per unit:

Overhead is applied based on labour hours. The average activity per month is $11,800$ direct labour hours. The company calculates overhead rates based on average activity. Results for the

month of April are as follows:

Calculate the direct materials price, usage, and budget variances.

$($b$)$

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$($b$)$

Calculate the labour price, usage, and budget variances.

$($c$)$

Calculate the variable overhead spending, quantity, and budget variances. $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}20.)$