Cruise Manufacturing has two direct cost categories direct materials and direct labor costs. The company's...

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Cruise 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 Cruise's manufacturing costs. Direct Cost Categories: Standard Quantity Cost per Input Unit Direct Materials 4 pounds per output unit $10 per pound Direct Labor 2 hours per output unit $21 per hour Manufacturing Overhead: Cost per Input Unit Variable Manufacturing Overhead S8 per Direct Labor Hour By the end of October 2019 Cruise Manufacturing records indicated the following: Direct materials purchased and used $12.74 per pound 31000 pounds Direct labor $20 per hour 36,720 labor hours Total actual variable manufacturing overhead $390,000 Actual production 18,000 output units Do not enter dollar signs or commas in the input boxes Round all answers to the nearest whole number. Enter the variancesas positive values Calculate the following variances, a) Direct materials price variance $ b) Direct materials quantity variance $ b) Direct materials quantity variance. c) Direct labor rate variance d) Direct labor efficiency variance e e) Variable manufacturing overhead spending variance 1) Variable manufacturing overhead efficiency variance

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