TWE Consulting offers professional training programs. There are currently three consultants, Gord Freeman, John Shant and Parker Paulmer. Each consultant costs on average $25 per hour and takes approximately three business days to perform the training program. Assume each program and client is assigned only one consultant. The consultants are expected to work 8.0 hours per business day. Variable overhead costs are based on the amount of consulting hours. The predetermined overhead rate is $17.20 per consulting hour. For the upcoming period, the company expects 270 training programs. At the end of the period, the company incurred $183,600 in consultants' wages and $64,600 in variable overhead costs. There were 230 training programs and the consultants spent a total of 3,400 consulting hours to train the clients. Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places. a) Calculate the direct labor price variance. Actual Labor Rate: $ Standard Labor Rate: $ Direct Labor Price Variance: $ b) Calculate the direct labor efficiency variance. Actual DLH: Standard DLH for Actual Output: Direct Labor Efficiency Variance: $ c) Calculate the variable overhead spending variance. Actual Rate: $ Standard Rate: $ I