Marigold Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Throughout the year, Marigold used 32,900 square yards of fabric in the process of making 3,500 tents. The compary had originally planned to produce and sell 3,250 tents. In keeping with its desire to hold some DM Inventory at year-end, it purchased 35,000 square yards of carvas at $5.15 per square yard. Marigold's DL cost totaled $91,105 for the 4,795 hours that were actually used. (a) Determine Marigold's DM and DL price and efficiency variances; specify the amount and sign for all