CES Question 3 Oriole Irrigation, Inc. is known throughout the world for its H20-X high-capacity water pump, used in irrigation systems. The pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of 100,000 direct labor hours per month. Standard Price $5 per pound $8 per DLH $8 per DLH $4 per DLH Direct materials Direct labor Variable overhead Fixed overhead Standard Quantity 16 pounds 4 DLH 4 DLH 4 DLH Standard Cost $80 32 16 $160 During the month of September, the company produced 21,930 of the 25,000 pumps that had been scheduled for production in the budget. The company used 406,060 pounds of material during September. The direct labor payroll for the month was $589,200 for 93,200 direct labor hours. Variable overhead costs were $733,400 fixed overhead costs were $362,000. The company's purchasing agent signed a new fupply contract that resulted in purchases of 523,200 pounds of direct materials at a total price of $2,406,720. Calculate Oriole' direct materials, direct labor, and overhead variances for September. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Cudy Direct materials price variance Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance Variable overhead spending variance Variable overhead efficiency variance $ Fixed overhead spending variance $ Click if you would like to Show Work for this question: Open Show Work