Dash company uses standard costs. The standard costs for the direct costs of manufacturing its only product are as follows:

Direct Materials (DM)

8 kilograms @ $5.00 per kilogram $40.00

Direct Manufacturing Labor (DML)

3 hours @ $16.40 per hour $49.20

The following operating data are for the month just completed:

Actual output 6,300 units

Budgeted Output 6,000 units

Purchases of DM 50,000 kilograms

Actual DML costs $300,760

Actual hours of DML 18,250 hours

DM efficiency variance $1,500 unfavorable

DM price variance $750 favorable

Compute the following:

a. DML price variance

b. DML efficiency variance

c. Actual kilograms of DM used in the production process

d. Actual price per kilogram of DM, assuming the DM price variance is isolated at the time of purchase

e. Total amount of DM cost transferred to finished goods

f. Total amount of DML cost transferred to finished goods