Waterway Company's actual results reveal that it was profitable in the sale of its star product: a high-end spot-cleaning vacuum for upholstery. But it was not nearly as profitable as management had hoped. Waterway's actual income statement and master budget income statement are as follows. In order to keep the focus on product costs, SG\&A costs were omitted. Here are the company's standard cost cards for each product cost. Determine the following specific variances for each product cost. 1. DM price and efficiency variances (29,600 yards of DM were purchased and used; Waterway paid $19.00/ yard for the material). DM price variance $ DM efficiency variance $ 2. DL price and efficiency variances (18,000 DL hours were used; Waterway paid $10.00 /hour). DL price variance $ DL efficiency variance $ 3. Variable- MOH price and efficiency variances ( MOH is applied based on DL hours). Variable-MOH price variance $ Variable-MOH efficiency variance $ 4. Fixed-MOH price and volume variances ( MOH is applied based on DL hours). Fixed-MOH price variance $ Fixed-MOH volume variance $