It had been a whirlwind of a year for Tamarisk Corporation, with things happening so quickly that management hadn't had time to update inventory balances or the amount of gross margin generated on its products. Needless to say, it was time someone evaluated company progress. The accounting team gathered the following information.

$\backslash$table$[[$DM$,$Standard Quantity per Unit,Standard Price$],[3\mathrm{.}0,$pounds,$$5\mathrm{.}00,$per pound$],[DL,1\mathrm{.}2,$DL hours,$$14\mathrm{.}00,$per DL hour$],[$Variable$-$MO$,2\mathrm{.}0,$machine hours,$$3\mathrm{.}60,$per machine hour$],[$Fixec$,2\mathrm{.}0,$machine hours,$$6\mathrm{.}40,$per machine hour$]]$

Other key budgeted and actual information:

Actual units produced: $26,000.$

Actual DM quantity purchased: $81,120$ pounds at $$5\mathrm{.}10$ per pound.

Actual DM quantity used: $77,220$ pounds.

Actual DL hours used: $31,980$ hours at $$14\mathrm{.}25$ per hour.

Actual machine hours used: $50,180.$

Actual variable$-$MOH cost was $$175,630$; budgeted variable$-$MOH cost was $$170,640.$

Actual fixed$-$MOH cost was $$308,607$; budgeted fixed$-$MOH cost was $$303,360.$

$($a$)$

Conduct a complete variance analysis for all four main product costs $($DM$,$ DL$,$ variable$-$MOH price and efficiency variances, and fixed$-$MOH price and volume variances$).$ Specify the amount and sign of each variance. $($Round intermediate calculations to $2$ decimal places, eg$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.5,125.)$