0.06/1 Vaughn Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Direct materials Direct labor 11 square yards per unit 1.1 DL hours per unit @ $5/square yard @$15/DL hour Variable-MOH 1.1 DL hours per unit @$2.00/DL hour Throughout the year, Vaughn used 3,618 DL hours in the process of making 3,350 tents. The company had originally planned to produce and sell 3,100 tents. Its actual variable-MOH costs totaled $7,308 for the year. (a) Your answer is partially correct. Determine Vaughn's variable-MOH price and efficiency variances. Also identify whether the company's variable-MOH costs were under or overapplied, and by how much. Variable-MOH price variance $ Unfavorable Variable MOH efficiency variance $ Favorable Variable-MOH $ Over-applied