Novak 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. Direct materials 9 square yards per unit @$4/square yard Direct labor 1.4 DL hours per unit @ $12/DL hour Variable-MOH 1.4 DL hours per unit @ $2.00/DL hour Throughout the year, Novak used 4,284 DL hours in the process of making 3,150 tents. The company had originally planned to produce and sell 2,850 tents. Its actual variable-MOH costs totaled $8,654 for the year. Determine Novak'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 $ eTextbook and Media List of Accounts