Information provided: 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: Direct cost categories Standard Quantity Cost per Input Unit Direct materials 7.4 pounds per output unit S 11.15 per pound Direct Labor 0.25 hours per out put unit S 21.50 per hour Manufacturing Overhead Cost per Input Unit Variable manufacturing Overhead un 9.25 per Direct Labor Hour May data Direct materials purchased and used 10.75 per pound 91,000 pounds Direct Labor 22.25 per hour 4,300 labor hours Actual variable manufacturing overhead S 32,500 Actual Production 12,500 output unitsPart a) and Part b) Calculate thefollowingvariances: Direct Materials PriceVariance and Direct Materials QuantityVariance Direct Materials Variance: Actual Quantity Total Standard Results] Variance Standard Allowed] Allowed Unit Units Produced Provide a possible reason for the favorable or unfavorable Direct Materials Price Variance. Provide a possible reason for the favorable or unfavorable Direct Materials Quantity Variance. Provide a possible reason for thefavorable or unfavorableTotal Direct MaterialsVariance. Part c) and Part d) Calculate the following variances: Direct Labor Rate Variance and Direct Labor Efficiency Variance Direct Labor Variance: Actual Total Labor AQ x SP F Direct Labor F Total Standard Results/ Actual Rate or or Efficiency or Standard Allowed/ Units Results Variance U U Variance U Allowed Unit Units Produced Direct Labor AQ AQ SQ DLH/Unit AP SP SP DL price/unit AQ x AP DLRV AQ x SP DLEV SQ x SP Total Cost DLV Total Direct Labor Variance Provide a possible reason for the favorable or unfavorable Direct Labor Rate Variance. Provide a possible reason for the favorable or unfavorable Direct Labor Efficiency Variance. Provide a possible reason for the favorable or unfavorable Total Direct Labor Variance.Part e) and Part f) Calculate the following variances: Variable Manufacturing Overhead Spending Variance and Variable Manufacturing Overhead Efficiency Variance Variable Overhead Variance: Actual Total VOH F AQ X SP F VOH Total Standard Results/ Actual Spending or or Efficiency or Standard Allowed/ Units Results Variance U U Variance U Allowed Unit Units Produced Variable Manufacturing Overhead AQ SQ Units (DLH) AP SP SP VOH price/DLH VOHSV AQ x SP VOHEV SQ x SP Total Cost VOHV Total Variable Overhead Variance Provide a possible reason for the favorable or unfavorable Variable Manufacturing Overhead Spending Variance. Provide a possible reason for the favorable or unfavorable Variable Manufacturing Overhead Efficiency Variance. Provide a possible reason for the favorable or unfavorable Total Variable Overhead Variance