Nash 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.

$\backslash$table$[[$Direct materials,$10$ square yards per unit,@ $$5/$square yard$],[$Direct labor,$1\mathrm{.}1$ DL hours per unit,@$$\frac{13}{?}$ DL hour$],[$Variable$-$MOH,$1\mathrm{.}1$ DL hours per unit,@$$\frac{2\mathrm{.}40}{?}$ DL hour$]]$

Throughout the year, Nash used $3,585$ DL hours in the process of making $3,350$ tents. The company had originally planned to produce and sell $3,050$ tents. Its actual variable$-$ MOH costs totaled $$8,676$ for the year.

$($a$)$

Determine Nash's variable$-$MOH price and efficiency variances. Also identify whether the company's variable$-$MOH costs were under$-$or overapplied, and by how much.

Variable$-$MOH price variance

$

Variable$-$MOH efficiency variance $

Variable$-$MOH

$