Sheffield Irrigation, Inc. is known throughout the world for its H2O-X high-capacity water pump, used in irrigation systems. The pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of 100,000 direct labor hours per month. Standard Standard Standard Price Quantity Cost Direct maeals Direct labor Variable overhead Fixed overhead $5 per pound 14 pounds 4 DLH 4 DLH 4 DLH $10 per DLH $9 per DLH $4 per DLH $70 40 36 16 $162 During the month of September, the company produced 22,330 of the 25,000 pumps that had been scheduled for production in the budget. The company used 356,270 pounds of material during September. The direct labor payroll for the month was $793,200 for 95,400 direct labor hours. Variable overhead costs were $847,500; fixed overhead costs were $364,200The company's purchasing agent signed a new supply contract that resulted in purchases of 476,600 pounds of direct materials at a total price of $2,192,360. Calculate Sheffield 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, eg. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)