Oriole Ifrigation, Inc is known throughout the world for its H2OX high-capacity water pump, used in irrigation systems. The pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of 100,000 direct labor hours permonth. During the month of September, the company produced 21.930 of the 25.000 pumps that had been scheduled for productian in the budget. The company used 406,060 pounds of material during September. The direct labor payroll for the month was $589,200 for 93,200 direct labor hours, Variable overhead costs were $733,400; fixed overhead costs were $362.000. The compary's purchasing agent signed a new supply contract that resulted in purchases of 523,200 pounds of direct materials at a total price of $2.406,720. Calculate Oriole' direct materials, direct labor, and overhead variances for September. (Round per unit values to 2 decimol ploces, e.5. 52.75 and final answers to 0 decimal places, e.g. 5,725. If variance is rero, select "Not Applicable" and enter 0 for the amounts.) Calculate Oriole' direct materials, direct labor, and overhead variances for September, (Round per unit values to 2 decimal places, e.s. 52.75 and finat answers to 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)