Blue 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 Blue areconducting variance analysis at the end of January, the first month of the new fiscalbyear. Budgeted fixed MOH costs for the year were $$2,246,400.$ The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. DM standard quantity per unit $0\mathrm{.}5$ gallons of solution standard price $$17\mathrm{.}00$ per gallon $,$ DL standard quantity per unit $0\mathrm{.}3$ DL hours standard price $$15$ per DL hour variable$-$MOH $2\mathrm{.}0$ machine hours Standard price $$2\mathrm{.}50$ per machine hour Fixed MOH standard quantity per unit $2\mathrm{.}0$ machine hours Standard price $$4\mathrm{.}00$ per machine hour Actual results for January : $23,000$ gallons were actually produced. Cost of DM purchased was $$227,500$ for $13,000$ gallons of solution $.$ DM used in production was $11,270$ gallons Cost of DL was $$102,672$ for $7,130$ DL hours worked. Variable $-$MOH cost was $$118,335$ for $48,300$ macine hours used Fixed $-$MOH cost was $$200,445.$ A $)$ determine the DM$,$ DL$,$ and variable $-$MOH price and efficiency variances for the month.