Swifty, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows:

	Standard Price		Standard Quantity			Standard Cost
Direct materials		$4 per yard		1.50	yards		$6.00
Direct labor		$12 per DLH		0.50	DLH		6.00
Variable overhead		$4 per DLH		0.50	DLH		2.00
Fixed overhead		$6 per DLH		0.50	DLH		3.00
							$17.00

Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased and used 80,000 yards of fabric during the month. Fabric purchases during the month were made at $3.90 per yard. The direct labor payroll ran $316,050, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 52,000 shirts, using 255,000 direct labor hours. Though the budget for November was based on 49,200 shirts, the company actually produced 51,200 shirts during the month.

Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$450,000		$0.90		$49,600
Indirect labor		302,000		0.60		31,900
Equipment repair		195,000		0.40		20,300
Equipment power		50,000		0.10		7,400
Total		$997,000		$2.00		$109,200

Fixed Overhead Budget
							Annual Budget		NovemberActual
Supervisory salaries							$262,000		$21,500
Insurance							350,000		27,300
Property taxes							80,000		7,000
Depreciation							321,000		25,900
Utilities							210,000		20,500
Quality inspection							277,000		25,000
Total							$1,500,000		$127,200

(a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) (include favorable or unfavorable).

(b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) (include favorable or unfavorable).

(c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) (include favorable or unfavorable).

(d) Calculate the fixed overhead spending variance for November. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) (include favorable or unfavorable).