Sunland Manufacturing has the following information on its standard cost card for one of its current products based on expected activity of 16,920 hours: Direct Materials (6 ft. x $5/ft) $30.00 Direct Labor (1.5 hrs. x $10/hr) Variable-MOH (1.5 hrs. x $4/hr) 15.00 6.00 Fixed-MOH (1.5 hrs. x $2/hv.) 3.00 Standard cost per unit $54.00 In the past year, the following actual results were recorded: Actual Fixed-MOH incurred $34,900 Actual Variable-MOH incurred $69,800 Actual Direct Materials (DM) Cost and used-71,830 ft $366.333 Actual Direct Labor Cost and hours incurred-17,800 hes Actual Units Produced. 185.120 12.000 (a) Compute the DM price and efficiency variances DM price variance $ DM efficiency variance