Charles, the production manager, was pleased at the company's income statement results. Actual DL cost was only $53,460, compared to the budgeted $61,500, while actual sales volume came in 200 units below original projections. The company actually used 2,700 DL hours to make the 1,300 units produced and sold. Each unit was budgeted to take 2 DL hours; each DL hour was budgeted at $20.50 per hour. Calculate the company's DL price and DL efficiency variances. (Round intermediate calculations to to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 5,125.) DL price variance LA DL efficiency variance $