Oriole Irrigation, Inc. is known throughout the world for its H20-X 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 per month Standard Standard Standard Price Quantity Cost Direct materials Direct labor Variable overhead Fixed overhead $5 per pound $8 per DLH $8 per DLH $4 per DLH 16 pounds 4 DLH 4 DLH 4 DLH $80 32 32 16 $160 During the month of September, the company produced 21,930 of the 25,000 pumps that had been scheduled for production 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 company'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 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.) Favorable Direct materials price variance Unfavorable Direct materials quantity variance Favorable Direct labor rate variance Unfavorable Direct labor efficiency variance Favorable Variable overhead spending variance $ Unfavorable Variable overhead efficiency variance $ Favorable Fixed overhead spending variance