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. 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 purchased 82,700 yards of fabric and used 94,300 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $467,950, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 607,000 shirts, using 457,000 direct labor hours. Though the budget for November was based on 46,200 shirts, the company actually produced 42,700 shirts during the month. 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 res The company purchased 82,700 yards of fabric and used 94,300 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $467,950, with an actual hourly rate of $12.25 per direct labor hour annual budgets were based on the production of 607,000 shirts, using 457,000 direct labor hours. Though the budget for was based on 46,200 shirts, the company actually produced 42,700 shirts during the month. (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 Variable overhead efficiency variance (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 spending variance