4 DLH 20 $162 During the month of September, the company produced 21.810 of the 25,000 pumps that had been scheduled for production in the budget. The company used 356,400 pounds of material during September. The direct labor payroll for the month was $674,700 for 92,100 direct labor hours. Variable overhead costs were $814.600; fixed overhead costs were $461,800. The company's purchasing agent signed a new supply contract that resulted in purchases of 475,800 pounds of direct materials at a total price of $2,188,680. Calculate Coronado' direct materials, direct labor, and overhead variances for September. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct materials price variance Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance Variable overhead spending variance Variable overhead efficiency variance Fixed overhead spending variance $ $ $ $ to $ 17 $ $ Not Applicable Unfavorable Favorable