Swifty 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.

Direct materials $10$ square yards per unit

@ $$6/$square yard

Direct labor

$1\mathrm{.}1$ DL hours per unit

@ $$16/$DLhour

Throughout the year, Swifty used $36,750$ square yards of fabric in the process of making $3,500$ tents. The company had originally planned to produce and sell $3,200$ tents. In keeping with its desire to hold some DM Inventory at year$-$end, it purchased $38,600$ square yards of canvas at $$6\mathrm{.}15$ per square yard. Swifty's DL cost totaled $$64,260$ for the $3,780$ hours that were actually used.

$($a$)$

Determine Swifty's DM and DL price and efficiency variances; specify the amount and sign for all.