Use the detailed data below and compute the following variances: 1. DM Rate Variance 2. DM Efficiency Variance 3. DL Rate Variance 4. DL Efficiency Variance 5. VOH Rate Variance 6. VOH Efficiency Variance Actual Quantities, Budgeted Quantities, Prices, & Costs Prices, & Costs Liters (of product) 100,000 94,000 DM pounds per liter 2.20 1.90 DL hours per liter 0.45 0.60 DM Cost per pound $3.80 $4.10 DL Cost per hour $26.00 $21.00 Variable Mnfg Overhead (per DL hour) $22.00 $20.00