Whispering Corp. supplies its customers with high$-$quality canvas tents. These canvas tents sell for $$170$ each, with the following DN and DL usage and price expectations. Directmaterials Direct labor Variable$-$MOH $9$ square yards per unit $1\mathrm{.}3$DL hours per unit $1\mathrm{.}3$DL$.$ hours per unit $$6/$ square yard $$16/$DL hour $$2\mathrm{.}80/$DL$.$ hour Throughout the year. Whispering used $4,160$ DL hours in the process of making $3,250$ tents. The company had originally planned to produce and sell $3,000$ tents. Its actual variable$-$MOH costs totaled $$11,814$ for the year.

Determine Whispering's variable$-$MOH price and efficiency variances. Also identify whether the company's variable$-$MOH costs were under$-$or overapplied, and by how much. Variable$-$MOH price variance Variable$-$MOH efficiency variance $Variable$-$MO