please answer C2

It was the end of the third quarter for Sunland Industries. There had been some discussion in price quarters about best practices related to carrying ending imventory of its key DM, acetic acid, for making vinegar. Per estabilshed standards, 6.8 ounces of acetic acid at a budteted price of $0.30 per ounce were needed for esch gallon of vinegar (128 ounces). The new production manaper wants to follow lean practices and buy only what is needed for production, while the former production manager preferred to keep some inventory on hand for emergencles. For the third quarter, 259,000 ounces of acetic acid were purchased on account and used to make 37,000 gatlons of vineyar, The purchase price was $72,520. (a1) Your answer is correct. Determine the DM price and efficiency variances for the third quarter based on the information above. DM pricevariance DMefhciency variance e Toxtbook and Media List of Accounts Attempts: 1 of Jused when amount is entered, Do not indent manually. If no entry is required, seltect 'No Entry' for the account titles and enter O for the amounts Ust oll deblit entries before credit entries! Surdintinkintosow werove ctientbock and Media Soliution List of Accounts Actempts 3 of Jused (c1) Vour snoner iscoved ompileverianer DMeftheiencrurianct (c2) Acceunt Tites and Explanation Debit Credit To cocord purchase d PM frovecond wit of Dew efertbook and Medla Uivol Accounts Attehots 0 of 3 used suppo