During her internship, Karen struggled with standard cost variance analysis for some of the firm's clients. Her supervisor suggested she approach it a different way: instead of calculating the variances using the standards and specific company details, she asked Karen to interpret the total amounts used in the variance framework to better see how everything fits together. Karen's supervisor selected one client at random and provided the following costs and descriptions to her trainee.$($a$)$ Using the costs described above, populate a complete variance analysis framework to calculate $(1)$ price and efficiency variances for DM$,$ DL$,$ and variable$-$MOH and $(2)$ price and volume variances for fixed$-$MOH.