The Sudbury, South Carolina, plant of Saldanha Sports Company has the following standards for its soccer ball production: Actual results for October: Used 13,000 yards of material, purchased for $205,150 Paid for 8,240 direct labor hours at $9.50 per hour Incurred $131,840 of variable support costs Manufactured 40,000 soccer balls Determine the following variances for October: a.) Direct material cost variance b.) Direct labor cost variance c.) Variable support cost variance d.) Direct material price variance e.) Direct material quantity (efficiency) variance f.) Direct labor price variance g.) Direct labor quantity (efficiency) variance