The following information is available for the month of March for the Batt Manufacturing Company: Standard: Material: 2 pounds per unit @ $5.80 per pound Labor: 3 direct labor hours per unit @ $10.00 per hour Actual: Material: purchased 4, 250 pounds @ $5.50 per pound Used 4,000 pounds Labor: 6, 300 direct labor hours at $10.25 per hour During March, Batt produced 2, 100 units. Compute all costs & variances for DM & DL