Whispering Corp. supplies its customers with high$-$quality canvas tents. These canvas tents sell for $$170$ each, with the following DM

and DL usage and price expectations.

Throughout the year, Whispering used $35,340$ square yards of fabric in the process of making $3,100$ tents. The company had originally

planned to produce and sell $2,850$ tents. In keeping with its desire to hold some DM Inventory at year$-$end, it purchased $37,540$ square

yards of canvas at $$6\mathrm{.}15$ per square yard. Whispering's DL cost totaled $$63,705$ for the $4,247$ hours that were actually used.

$($a$)$

Determine Whispering's DM and DL price and efficiency variances; specify the amount and sign for all.