help with this problem im confused

Module Seven Problem Set Question 2 of 2 12.5/25 DM price variance DM efficiency variance DL price variance DL efficiency variance % % % Material Not Material % Material - Material Not Material Material The trial balance for Swifty Corporation shows the following for its DM and DL variances at year-end, prior to closing entries. Throughout the year, actual purchase costs for DM totaled $230,800; transfers of DM cost into production totaled $236,650. The total flexible budget DL cost was $188,150 this year