Watervay Irrigation, Inc. is known throughout the world for its $H2O-$X high$-$capacity water pump, used in irrigation systems. The

pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of $100,000$

direct labor hours per month.

During the month of September, the company produced $22,200$ of the $25,000$ pumps that had been scheduled for production in the

budget. The company used $381,450$ pounds of material during September. The direct labor payroll for the month was $$791,600$ for

$95,200$ direct labor hours. Variable overhead costs were $$747,300$; fixed overhead costs were $$462,100.$ The company's purchasing

agent signed a new supply contract that resulted in purchases of $487,200$ pounds of direct materials at a total price of $$2,728,320.$

Calculate Waterway' direct materials, direct labor, and overhead variances for September. $($Round per unit values to $2$ decimal places, e$.$g$.$

$52\mathrm{.}75$ and final answers to $0$ decimal places, eg$.5,725.$ If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$

Direct materials price variance

$

$

$

$

$

Variable overhead spending variance

Variable overhead efficiency variance

$

$

Fixed overhead spending variance