Sheffield Industries produces a cleaning product that works for the peskiest stains. It's pricey, but less expensive than hiring a professional cleaning service. The managers at Sheffield are conducting variance analysis at the end of January, the first month of the new fiscal year. Budgeted fixed-MOH costs for the year were $2,256,000. The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. Actual results for January: - 23,000 gallons were actually produced. - Cost of DM purchased was $240,500 for 13,000 gallons of solution. - DM used in production was 11,270 gallons. - Cost of DL was $109,802 for 7,130 DL hours worked. - Variable-MOH cost was $103,845 for 48,300 machine hours used. - Fixed-MOH cost was $200,445. Determine the DM, DL, and variable-MOH price and efficiency variances for the month. eTextbook and Media List of Accounts Attempts: 0 of 1 used