$-$Swifty 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 Swifty, based on performing $2,100$ core tests per month.

At the end of March, London reported the following operational results:

The company actually performed $2,280$ core tests during the month.

$8,400$ pounds of direct materials were purchased during the month at a total cost of $$5,600.$

$6,100$ pounds of direct materials were used to conduct the core tests.

$810$ direct labor hours were worked at a total cost of $$9,820.$

Actual variable overhead was $$7,800.$

Actual fixed overhead was $$15,800.$

$($a$)$ Calculate the direct materials price variance for March. $($Round per unit value to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and final answer to $0$

decimal places, e$.$g$.5,275.$ If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$

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 "Not

Applicable" and enter $0$ for the amounts.$)$

Direct materials quantity variance

$($c$)$ Calculate the direct labor rate variance for March. $($Round per unit value to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and final answer to $0$ decimal

places, e$.$g$.5,275.$ If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$

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 "Not

Applicable" and enter $0$ for the amounts.$)$

Direct labor efficiency variance

$($e$)$ Calculate the variable overhead spending variance for March. $($Round per unit value to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and final answer to $0$

decimal places, e$.$g$.5,275.$ If variance is zero, select "Not Applicable" and enter O for the amounts.$)$

Variable overhead spending variance

$($f$)$ Calculate the variable overhead efficiency variance for March. $($Round answer to $0$ decimal places, e$.$g$.5,275.$ If variance is zero, select

"Not Applicable" and enter O for the amounts.$)$

Variable overhead efficiency variance

$($g$)$ Calculate the fixed overhead spending variance for March. $($Round per unit value to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and final answer to $0$

decimal places, e$.$g$.5,275.$ If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$