Tricorn Engineering performs cement core tests in its Dallas laboratory. The following standard costs for the tests have been developed by the company's controller, Andrew Nichols, based on performing 2,100 core tests per month.

At the end of March, Andrew reported the following operational results:
• The company actually performed 2,050 core tests during the month.
• 8,500 pounds of direct materials were purchased during the month at a total cost of $5,100.
• 6,300 pounds of direct materials were used to conduct the core tests.
• 850 direct labor hours were worked at a total cost of $9,775.
• Actual variable overhead was $7,700.
• Actual fixed overhead was $13,750.
Required
a. Calculate the direct materials price variance for March.
b. Calculate the direct materials quantity variance for March.
c. Calculate the direct labor rate variance for March.
d. Calculate the direct labor efficiency variance for March.
e. Calculate the variable overhead spending variance for March.
f. Calculate the variable overhead efficiency variance for March.
g. Calculate the fixed overhead spending variance for March.
h. Prepare a memo to Andrew Nichols providing possible explanations for the direct materials and direct laborvariances.

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Standard Price $0.75 per pound $12 per DLHH $9 per DLH $16 per DLH Standard Quantity Direct materials Direct labor Variable overhead Fixed overhead Total standard cost per test 3 pounds 4 DLH 4 DLH 4 DLH Standard Cost $ 2.25 4.80 3.60 6.40 $17.05