Oriole 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, Oriole used $32,445$ square yards of fabric in the process of making $3,150$ tents. The company had originally

planned to produce and sell $2,850$ tents. In keeping with its desire to hold some DM Inventory at year$-$end, it purchased $34,300$ square

yards of canvas at $$4\mathrm{.}15$ per square yard. Oriole's DL cost totaled $$54,432$ for the $3,402$ hours that were actually used.

$($a$)$

Determine Oriole's DM and DL price and efficiency variances; specify the amount and sign for all.