The company worked 29,250 direct labour-hours during the year at a cost of $9.75 per hour. Overhead cost is applied to products based on direct labour-hours. The denominator activity level (direct labour-hours) was 22,500 hours. Budgeted fixed overhead costs as shown on the flexible budget were $157,500, while actual fixed overhead costs were $156,000. Actual variable overhead costs were $90,000. Required: a. Compute the direct materials price and quantity variances for the year. b. Compute the direct labour rate and efficiency variances for the year. c. Compute the variable overhead spending and efficiency variances for the year. d. Compute the fixed overhead budget and volume variances for the year