Questions Swifty Irrigation, Inc. is known throughout the world for its H2O-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 $7 per pound 15 pounds $105 Direct labor $10 per DLH 4 DLH Variable overhead $8 per DLH 4 DLH Fixed overhead $6 per DLH 4 DLH 5201 During the month of September, the company produced 22,100 of the 25,000 pumps that had been scheduled for production in the budget. The company used 381,010 pounds of material during September. The direct labor payroll for the month was $782,800 for 94,100 direct labor hours. Variable overhead costs were $741,300; fixed overhead costs were $562,000. The company's purchasing agent signed a new supply contract that resulted in purchases of 487,600 pounds of direct materials at a total price of $3,218,160. Calculate Swifty' 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 O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable and enter o for the adbounts.) Direct materials price variance Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance HULL UU. puyout w w w. www. wwwwwwwwww overhead costs were $562,000. The company's purchasing agent signed a new supply contract that resulted in purchases of 487,600 pounds of direct materials at a total price of $3,218,160. Calculate Swifty' 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 O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable and enter for the amounts.) Direct materials price variance Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance Variable overhead spending variance Variable overhead officiency variance Unfavorable Fixed overhead spending variance Not Applicable Click if you would like to show Work for this quest favorable