Current Attempt in Progress Marigold, 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. 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 purchased 82,000 yards of fabric and used 93,600 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $459,375, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 600,000 shirts, using 450,000 direct labor hours. Though the budget for November was based on 45,500 shirts, the company actually produced 42,000 shirts during the month. was based on 45,50u snirts, the company actually produced 42,uUU snirts during tne montn. (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material price variance $ Direct material quantity variance (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to 0 decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Directlaborratevariance $ Directlabor efficiency variance $ (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, eg. 125. If variance iszero, 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 (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter Ofor 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, eg. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance eTextbook and Media