Water Movers, Inc. is known throughout the world for its H2O-X high-capacity water pump, used in irrigation systems. The pumps standard cost is as follows. The companys predetermined fixed overhead rate is based on an expected capacity of 100,000 direct labor hours per month.

Direct materials Direct labor Variable overhead Fixed overhead Standard Price Standard Quantity Standard Cost $96 40 36 20 $192 $6 per pound $10 per DLH $9 per DLH $5 per DLH 16 pounds 4 DLH 4 DLH 4 DLH During the month of September, the company produced 22,210 of the 25,000 pumps that had been scheduled for production in the budget. The company used 406,600 pounds of material during September. The direct labor payroll for the month was $1,012,000 for 92,000 direct labor hours. Variable overhead costs were $813,000; fixed overhead costs were $537,700. The company's purchasing agent signed a new supply contract that resulted in purchases of 526,300 pounds of direct materials at a total price of $2,894,650 Calculate Water Movers' direct materials, direct labor, and overhead variances for September. (Round per unit values to 2 decimal places, e.g. 15.25 & final answers to 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter o for the amounts.)