P10.4 (L01,4,5), AP During her internship, Jaelynn struggled with standard cost variance analysis for some of the firm's clients. Her supervisor suggested she approach it a different way: instead of calculating the variances using the standards and specific company details, she asked Jaelynn to interpret the total amounts used in the variance framework to better see how it all fit together. Jaelynn's supervisor selected one client at random and provided the following costs and descriptions to her trainee. Standard cost of DM purchased $17,625 Actual fixed-MOH cost $ 9,800 Standard cost of DL used 28,980 Actual cost of DM purchased 17,300 Actual variable-MOH cost 6,410 Flexible budget DL cost 28,080 Applied fixed-MOH cost 10,400 Standard cost of DM used 16,500 Flexible budget DM cost 15,600 Master budget fixed-MOH cost 10,000 Actual DL cost 29,500 Flexible budget variable-MOH cost 6,500 Standard variable-MOH cost for actual cost driver used 6,050 Required a. Using the costs described above, populate a complete variance analysis framework to calculate (1) price and efficiency variances for DM, DL, and variable-MOH, and (2) price and volume variances for fixed-MOH