Skysong Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Throughout the year. Skysong used 37,050 square yards of fabric in the process of making 3,250 tents. The company had originally planned to produce and sell 2,950 tents. In keeping with its desire to hold some DM Inventory at year end, it purchased 39,100 square yards of canvas at $5.20 per square yard. Skysong's DL cost totaled $61,425 for the 4,095 hours that were actually used. (a) Determine Skysong's DM and DL price and efficiency variances; specify the amount and sign for all