Blue 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, Blue used $4,002$ DL hours in the process of making $3,450$ tents. The company had originally planned to produce

and sell $3,150$ tents. Its actual variable$-$MOH costs totaled $$8,244$ for the year.

$($a$)$

Determine Blue's variable$-$MOH price and efficiency variances. Also identify whether the company's variable$-$MOH costs were

under$-$ or overapplied, and by how much.