Marigold Industries produces a cleaning product that works for the peskiest stains. It's pricey, but less expensive than hiring a professional cleaning service. The managers at Marigold are conducting variance analysis at the end of January, the first month of the new fiscal year. Budgeted fixed-MOH costs for the year were $1,872,000. The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. Actual results for January: - 19,000 gallons were actually produced. - Cost of DM purchased was $180,400 for 11,000 gallons of solution. - DM used in production was 9,310 gallons. - Cost of DL was $114,266 for 5,890 DL hours worked. - Variable-MOH cost was $101,745 for 39,900 machine hours used. - Fixed-MOH cost was $163,590. Determine the DM, DL, and variable-MOH price and efficiency variances for the month