The Sanibel Corporation produces an industrial chemical. They use a standard cost system and apply MOH based on DLH. At the beginning of 2007, the company had the following information: Actual Information for 2005 was as follows: QUESTIONS: DM What is the DM Price variance? What is the DM Usage variance? DL What is the total DL variance? What is the DL Rate Variance? What is the DL Usage Variance? Variable MOH How much variable MOH was applied to WIP? What is the variable overhead spending variance? What is the variable overhead efficiency variance? Fixed OH What is the fixed overhead spending variance? What is the fixed overhead volume variance