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. Standard Price Standard Quantity Standard Cost Direct materials $7 per pound 16 pounds $112 Direct labor $10 per DLH 5 DLH 50 Variable overhead $7 per DLH 5 DLH 35 Fixed overhead $6 per DLH 5 DLH 30 $227 During the month of September, the company produced 17,240 of the 20,000 pumps that had been scheduled for production in the budget. The company used 327,000 pounds of material during September. The direct labor payroll for the month was $1,039,500 for 94,500 direct labor hours. Variable overhead costs were $649,700; fixed overhead costs were $635,800. The companys purchasing agent signed a new supply contract that resulted in purchases of 432,300 pounds of direct materials at a total price of $2,809,950. 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 0 for the amounts.) Direct materials price variance $ Direct materials quantity variance $ Direct labor rate variance $ Direct labor efficiency variance $ Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead spending variance $