The company where Gary works produces skateboards locally but sells them globally for $60 each. Gary is one of the production managers in a meeting to discuss preliminary results from the year just ended. Here is the information they had in front of them: Actual results: Actual results: - Quantity of wood purchased, 184,400 feet; quantity of wood used, 179,400 feet. - Quantity of wheels purchased, 296,690 wheels; quantity of wheels used, 276,690 wheels. - Actual cost of the wood, $3.20 per foot. - Actual cost of the wheels, $0.55 per wheel. - Quantity of DL hours used, 17,940 hours; actual cost of DL hours, $15.20 per hour. - Actual units produced, 69,000 skateboards. Complete a variance analysis for DM (both wood and wheels) and DL, determining the price and efficiency variances for each; be sure to specify the amount and sign of each variance