Please include any formulas, thank you.

Willow Inc. has provided the following information: Standards: Per unit Direct materials 10 lb$2.60/lb 2 hours $22.50/hour 2 hours@$18/hour 26.00 Direct labor 45.00 Variable overhead Fixed overhead 36.00 25.00 Total 132.00 Budgeted production 7,000 units Actual results $192,200 $339,500 $286,600 $171,400 Materials 74,950 lbs Direct labor 15,530 actual hours Variable overhead Fixed overhead Units produced 7,400 units Calculate the following variances: a. direct materials price variance b. direct materials quantity variance C, direct materials spending (Total) variance d. direct labor rate variance e. direct labor efficiency variance f. direct labor spending (Total) variance