Champlain Manufacturing has two direct cost categories: direct materials and direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Champlain's manufacturing costs: Part a) and Part b) Calculate the following variances: Direct Materials Price Variance and Direct Materials Quantity Variance Part c) and Part d) Calculate the following variances: Direct Labor Rate Variance and Direct Labor Efficiency Variance Parte) and Part f) Calculate the following variances: Variable Manufacturing Overhead Spending Variance and Variable Manufacturing Overhead Efficiency Variance