Vaughn 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 11 square yards per unit @ $5/square yard Direct labor 1.1 DL hours per unit @ $15/DL hour Throughout the year, Vaughn used 38, 190 square yards of fabric in the process of making 3,350 tents. The company had originally planned to produce and sell 3,100 tents. In keeping with its desire to hold some DM Inventory at year-end, it purchased 40,040 square yards of canvas at $5.15 per square yard. Vaughn's DL cost totaled $57,888 for the 3,618 hours that were actually used. (a) Determine Vaughn's DM and DL price and efficiency variances; specify the amount and sign for all. DM DL Price $ variance Efficiency $ variance