Splish 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. square yards of canvas at $6.15 per square yard. Splish's DL cost totaled $66,240 for the 4,416 hours that were actually used. (a) Determine Splish's DM and DL price and efficiency variances; specify the amount and sign for all