Coronado 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 Standard Price Quantity $5 per pound 14 pounds $10 per DLH 4 DLH $7 per DLH 4 DLH $4 per DLH 4 DLH Standard Cost $70 40 Direct materials Direct labor Variable overhead Fixed overhead 16 $154 During the month of September, the company produced 22,430 of the 25,000 pumps that had been scheduled for production in the budget. The company used 356,360 pounds of material during September. The direct labor payroll for the month was $791,600 for 95,200 direct labor hours. Variable overhead costs were $652,100; fixed overhead costs were $363,200. The company's purchasing agent signed a new supply contract that resulted in purchases of 474,400 pounds of direct materials at a total price of $2,182,240. Calculate Coronado direct materials, direct labor, and overhead variances for September. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers Direct materials price variance Not Applicable Favorable Unfavorable Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead spending variance $