Zаpple Mаnufаcturing has the fоllоwing infоrmation on its standard cost card for one of itscurrent products based on 17,000 budgeted labor hours. The allocation base for overhead is direct labor hours (hrs). Direct Materials (6 ft. × $5/ft) $30 Direct Labor (1.5 hrs. × $10/hr.) 15 Variable-MOH (1.5 hrs. × $4/hr.) 6 In the past year, the following actual results were recorded: Actual Fixed-MOH incurred…………………………………... $35,000 Actual Variable-MOH incurred……………………………….. $70,000 Actual Direct Materials (DM) Cost and used - 71,750 feet…....... $365,925 Actual Direct Labor Cost and hours incurred - 17,900 hours....... 184,370 Actual Units Produced………………………………………….................... 12,000 Compute the following variances for Zapple Manufacturing for the past year. Format answer as ####F or U (no decimals, commas or dollar signs, no space between number and F or U): a. Direct materials price[DM-price] and Direct materials efficiency[DM-efficiency] variances. b. Direct labor price[DL-price] and Direct labor efficiency[DL-efficiency] variances. c. Variable overhead price [VMOH-price] and variable overhead efficiency[VMOH-efficiency] variances.