During her internship, Sarah 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 Sarah to interpret the total amounts used in the variance framework to better see how everything fits together. Sarah's supervisor selected one client at random and provided the following costs and descriptions to her trainee. Standard cost of DM purchased Standard cost of DL used $17,540 Actual fixed-MOH cost $9,870 29.230 Actual cost of DM purchased 17.190 Actual variable-MOH cost 6,380 Flexible budget DL cost 27,940 Applied fixed-MOH cost 10,500 Standard cost of DM used 16,400 Flexible budget DM cost 15,710 Master budget fixed-MOH cost 10,010 Actual DL cost 29,690 Flexible budget variable-MOH cost 6,500 Standard variable-MOH cost for actual cost driver used 6,090 (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. Price variance Efficiency variance DM DL Price variance Volume variance: Fixed-MOH