been a whirlwind of a year for Vaughn Corporation, with things happening so quickly that management hadn't had time to update inventory balances or the amount of gross margin generated on its products. Needless to say, it was time someone evaluated company progress. The accounting team gathered the following information.

Standard Quantity per Unit

DM$-3$ pounds

DL $-1\mathrm{.}2$ DL hours

Variable$-$MOH $-2$ machine hours

Fixed$-$MOH$-2$ machine hours

Standard Price

DM$-$$$4\mathrm{.}00$ per pound

DL$-13\mathrm{.}00$ per DL hour

Variable$-$MOH$-$ $$3\mathrm{.}50$ per machine hour

Fixed$-$MOH$-$$$6\mathrm{.}90$ per machine hour

Other key budgeted and actual information: Actual units produced: $24,000.$

Actual DM quantity purchased: $75,080$ pounds at $$4\mathrm{.}10$ per pound.

Actual DM quantity used: $71,280$ pounds. Actual DL hours used: $29,520$ hours at $$13\mathrm{.}25$ per hour.

Actual machine hours used: $46,320.$ Actual variable$-$MOH cost was $$157,488$; budgeted variable$-$MOH cost was $$151,900.$ Actual fixed$-$MOH cost was $$308,028$; budgeted fixed$-$MOH cost was $$299,460.$

Please find:

Price Variance for DM

Price variance for DL

Price Variance for Variable $-$MOH

Volume Variance for fixed $-$MOH