Sunland Irrigation, Inc. is known throughout the world for its H20-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 $98 Direct materials $7 per pound 14 pounds Direct labor $10 per DLH 4 DLH Variable overhead $9 per DLH 4 DLH 40 36 Fixed overhead $4 per DLH 4 DLH 16 $190 During the month of September, the company produced 21,860 of the 25,000 pumps that had been scheduled for production in the budget. The company used 356,350 pounds of material during September. The direct labor payroll for the month was $773,200 for 92,900 direct labor hours. Variable overhead costs were $825,800; fixed overhead costs were $363,200. The company's purchasing agent signed a new supply contract that resulted in purchases of 464,500 pounds of direct materials at a total price of $3,065,700. Calculate Sunland' direct materials, direct labor, and overhead variances for September. (Round per unit values to 2 decimal places, eg. 52.75 and final answers to 0 decimal places, eg. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)