The following standard costs were developed for one of the products of Razzmatazz Corporation: STANDARD COST CARD PER UNIT $ 57.00 Materials: 4 feet * $14.25 per foot Direct labor: 8 hours x $10 per hour 80.00 64.00 96.00 Variable overhead: 8 direct labor hours $8 per hour Fixed overhead: 8 direct labor hours * $12 per hour Total standard cost per unit $297.00 The following information is available regarding the company's operations for the period: Units produced: Materials purchased: Materials used: Direct labor: Manufacturing overhead incurred: Variable Fixed e. f. 11,000 52,000 feet @ $13.95 per foot 40,000 feet 84,000 hours costing $840,000 Budgeted fixed manufacturing overhead for the period is $960,000, and the standard fixed overhead rate is based on expected capacity of 80,000 direct labor hours. Required: a. Calculate the materials price variance. b. Calculate the materials usage variance. Calculate the direct labor rate variance. $756,000 $1,000,000 C. d. Calculate the direct labor efficiency variance. Calculate the variable manufacturing overhead spending variance. Calculate the variable manufacturing overhead efficiency variance. Calculate the fixed manufacturing overhead spending variance. Calculate the fixed manufacturing overhead volume variance. g. h.