Monroe Corporation manufactures desks. Monroe uses two direct cost categories: direct materials and direct manufacturing labor. Assume that there was no beginning inventory of either direct materials or finished units. At the beginning of 2019, Monroe budgeted production of 5,000 desks and adopted the following standards for each desk:

	Input	Cost per Lamp
Direct materials Direct manufacturing labor Manufacturing overhead: Variable Fixed Standard cost per desk	8 lbs @ $ 3.30/lb 1.5 hours @ $ 12/hour $ 5/unit $ 2.50/unit	$ 26.40 18.00 5.00 2.50 $ 51.90

Actual results for 2019 were:

Production Direct materials purchased Direct materials used Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead

4,700 desks 74,000 lbs @ $ 3.10/lb 39,950 lbs 6,500 hours for $ 87,750 $ 23,500 $ 12,500

The dollar amount of the direct materials efficiency variance is: [ Select ]

The dollar amount of the direct materials price variance for purchases is: [ Select ]

The dollar amount of the direct labor efficiency variance is: [ Select ]

The dollar amount of the direct labor price variance is: