Willow Inc. has provided the tollowing information Standards: Direct materials 10 lb@$2.60b Direct labor Variable overhead 2 hours@$18hour Fixed overhead Per unit 26.00 2 hours@$22.50/hour 45.00 36.00 25.00 Total 132.00 Budgeted production-7,000 units Actual results Materials Direct labor Variable overhead Fixed overhead Units produced 7,400 units $192,200 15,530 actual hours $339,500 $286,600 $171,400 74,950 lbs Calculate the: 11. direct materials price variance. 12. direct materials quantity variance. 13. direct labor rate variance. 14. direct labor efficiency variance. 15. variable overhead rate variance. 16. variable overhead efficiency variance 17. fixed overhead spending variance