Elkhardt Products operates a small plant in New Mexico that produces dog food in batches of 1,500 pounds. The product sells for $6 per pound. Standard costs for 2021 are: Standard direct labor cost = $15 per hour Standard direct labor hours per batch = 10 hours Standard price of material A = $0.35 per pound Standard pounds of material A per batch = 803 pounds Standard price of material B = $0.55 per pound Standard pounds of material B per batch = 260 pounds Fixed overhead cost per batch = $450 At the start of 2021, the company estimated monthly production and sales of 48 batches. The company estimated that all overhead costs were fixed and amounted to $25,000 per month. During the month of June 2021 (typically a somewhat slow month), 42 batches were produced (not an unusual level of production for June). The following costs were incurred: Direct labor costs were $7,450 for 430 hours. 37,500 pounds of material A costing $8,625 were purchased and used. 13,200 pounds of material B costing $5,676 were purchased and used. Fixed overhead of $22,600 was incurred. Calculate variances for material, labor, and overhead. (Round intermediate calculations to 2 decimal places, e.g. 1.62 and final answers to O decimal places, e.g. 125. Enter all variances as a positive number.) Material Price Variance (Material A) $ Material Price Variance (Material B) TA > Material Quantity Variance (Material A) $