You have been given the following list of variances for the Pennadi Company: Direct materials price variance Direct materials quantity variance Direct labour rate variance Direct labour efficiency variance Variable overhead spending variance Variable overhead efficiency variance Fixed overhead budget variance Fixed overhead volume variance $11,300 U 11,700 U 16,620 F 36,000 U 2,700 U 5,300 U 4,300 U 67,200 F You have also been given the following information: Actual units produced Budgeted units of production (normal volume) Standard labour-hours for actual output Standard material units for actual output Actual direct labour costs Actual cost of direct materials 30,000 22,500 12,000 330,000 S235,380 S265,550 Overhead is applied using direct labour-hours. Variable overhead is applied at the rate of $10 per direct labour-hour. The materials purchase price was $0.470.(Attempt the following questions in the order listed.,)