Blossom Industries produces a cleaning product that works for the peskiest stains. It's pricey, but less expensive than hiring a professional cleaning service. The managers at Blossom are conducting variance analysis at the end of January, the first month of the new fiscal year. Budgeted fixed-MOH costs for the year were $2,169,600. The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. Standard Quantity per Unit Standard Price Actual DM 0.5 gallons per solution $20.00 per gallon $20.50 256250/12500 DL 0.3 DL hours $18.00 per DL hour $17.50 119350/6820 Variable-MOH 2.0 machine hours $2.50 per machine hour $2.45 115885/47300 Fixed-MOH 2.0 machine hours $4.00 per machine hour Assume results for January: 22000 gallons were actually produced Cost of DM purchased was $256,250 for 12,500 gallons of solution DM used in production was 10,780 gallons Cost of DL was $119,350 for 6820 DL hours worked Variable-MOH cost was $115,885 for 47300 machine hours used Fixed-MOH cost was $196,295 

Determine the DM, DL, and variable-MOH price and efficiency variances for the month along with the fixed-MOH price and volume variance.