Current Attempt in Progress The trial balance for Oriole Corporation shows the following for its DM and DL variances at year-end, prior to closing entries. Throughout the year, actual purchase costs for DM totaled $230,300; transfers of DM cost into production totaled $235,350. The total flexible budget DL cost was $187,700 this year. Assume the company's threshold for determining the materiality of each variance is 5% of its flexible budget cost. Calculate the significance level of each DM variance in comparison to the DM flexible budget cost. Calculate the significance level of each DL variance in comparison to the DL flexible budget cost. Compare each variance's significance level to the company's threshold of 5%. Which of these variances (if any) are concerning (i.e., material) to the company? (Round answers to 2 decimal places, e.g. 15.25\%.) DM price variance DM efficiency variance DL price variance DL efficiency variance % % % %