Vaughn, 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		$3per yard		2.00	yards		$6.00
Direct labor		$14per DLH		0.75	DLH		10.50
Variable overhead		$3.20per DLH		0.75	DLH		2.40
Fixed overhead		$3per DLH		0.75	DLH		2.25
							$21.15

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 purchased82,700yards of fabric and used94,300yards of fabric during the month. Fabric purchases during the month were made at $2.80per yard. The direct labor payroll ran $467,950, with an actual hourly rate of $12.25per direct labor hour. The annual budgets were based on the production of607,000shirts, using457,000direct labor hours. Though the budget for November was based on46,200shirts, the company actually produced42,700shirts during the month.

		Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$454,000		$1.20		$49,100
Indirect labor		295,000		0.75		31,300
Equipment repair		204,000		0.30		20,900
Equipment power		45,000		0.15		6,800
Total		$998,000		$2.40		$108,100

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$262,000		$21,700
Insurance		355,000		27,300
Property taxes		77,000		6,500
Depreciation		325,000		26,400
Utilities		213,000		20,100
Quality inspection		280,000		25,500
Total		$1,512,000		$127,500

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

Direct Material price variance: $____________ favorable or unfavorable

Direct Material quantity variance: $____________ 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.)

Direct Labor rate variance: $____________ favorable or unfavorable

Direct Labor efficiency variance: $____________ 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.)

Variable Overhead spending variance: $____________ favorable or unfavorable

Variable overhead efficiency variance: $____________ 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.)

Fixed overhead spenidng variance: $____________ favorable or unfavorable