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Coronado 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. Throughout the year, Coronado used 32,760 square yards of fabric in the process of making 3,150 tents. The company had originally planned to produce and sell 2,850 tents. In keeping with its desire to hold some DM Inventory at year-end, it purchased 34,760 square yards of canvas at $6.20 per square yard. Coronado's DL cost totaled $42,784 for the 3,056 hours that were actually used. (a) Determine Coronado's DM and DL price and efficiency variances; specify the amount and sign for all