Waterway Irrigation, 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		$6 per pound		15 pounds		$90
Direct labor		$10 per DLH		4 DLH		40
Variable overhead		$8 per DLH		4 DLH		32
Fixed overhead		$5 per DLH		4 DLH		20
						$182

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 companys 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. 52.75 and 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		$enter a dollar amount rounded to 0 decimal places
Direct materials quantity variance		$enter a dollar amount rounded to 0 decimal places	UnfavorableFavorableNot Applicable
Direct labor rate variance		$enter a dollar amount rounded to 0 decimal places	select an option FavorableUnfavorableNot Applicable
Direct labor efficiency variance		$enter a dollar amount rounded to 0 decimal places	select an option Not ApplicableFavorableUnfavorable
Variable overhead spending variance		$enter a dollar amount rounded to 0 decimal places	select an option UnfavorableNot ApplicableFavorable
Variable overhead efficiency variance		$enter a dollar amount rounded to 0 decimal places	select an option FavorableUnfavorableNot Applicable
Fixed overhead spending variance