Sheridan 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 Sheridan 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 $2,352,000. The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. DM DL Standard Quantity per Unit 0.5 gallons of solution 0.3 DL hours Standard Price $18.00 per gallon $16.00 per DL hour Variable-MOH 2.0 machine hours Fixed-MOH 2.0 machine hours $2.40 per machine hour $4.00 per machine hour Actual results for January . 24,000 gallons were actually produced. Cost of DM purchased was $249,750 for 13.500 gallons of solution DM used in production was 11,760 gallons Cost of DL was $116,064 for 7,440 DL hours worked. Variable-MOH cost was $118.440 for 50,400 machine hours used. Fixed-MOH cost was $211,680, (a) Determine the DM, DL, and variable-MOH price and efficiency variances for the month