Concord 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, Concord used $31,490$ square yards of fabric in the process of making $3,350$ tents. The company had originally

planned to produce and sell $3,150$ tents. In keeping with its desire to hold some DM Inventory at year$-$end, it purchased $33,390$ square

yards of canvas at $$5\mathrm{.}20$ per square yard. Concord's DL cost totaled $$62,377$ for the $3,283$ hours that were actually used.

$($a$)$

Determine Concord's DM and DL price and efficiency variances; specify the amount and sign for all.