Wildhorse Industries produces a cleaning product that works for the peskiest stains. It's pricey, but less expensive than hiring a professional cleaning service. The managers at Wildhorse are conducting variance analysis at the end of January, the first month of the new fiscal year. Budgeted fixed$-$MOH costs for the year were $$1,958,400.$ The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month.

$\backslash$table$[[,$Standard Quantity per Unit,,Standard Price$],[$DM$,0\mathrm{.}5$ gallons of solution,,$$16\mathrm{.}00$ per gallon,,$],[$DL$,0\mathrm{.}3,$DL hours,,$$19\mathrm{.}00$ per DL hour,$],[$Variable$-$MOH,$2\mathrm{.}0,$machine hours,,$$2\mathrm{.}40$ per machine hour,$],[$Fixed$-$MOH,$2\mathrm{.}0,$machine hours,,$$4\mathrm{.}00$ per machine hour,$]]$

Actual results for January:

$20,000$ gallons were actually produced.

Cost of DM purchased was $$189,750$ for $11,500$ gallons of solution.

DMused in production was $9,800$ gallons.

Cost of DL was $$114,700$ for $6,200$ DL hours worked.

Variable$-$MOH cost was $$103,400$ for $44,000$ machine hours used.

Fixed$-$MOH cost was $$182,600.$

$($a$)$

Determine the DM$,$ DL$,$ and variable$-$MOH price and efficiency variances for the month.

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