Tamarisk 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, Tamarisk used $2,880$ DL hours in the process of making $3,000$ tents. The company had originally planned to

produce and sell $2,800$ tents. Its actual variable$-$ MOH costs totaled $$8,784$ for the year.

$($a$)$

Determine Tamarisk's variable$-$MOH price and efficiency variances. Also identify whether the company's variable$-$MOH costs

were under$-$ or overapplied, and by how much.