This is asking for the variences and if it is favorable or unfavorable.

During the month of September, the company produced 21,810 of the 25,000 pumps that had been scheduled for production in the budget. The company used 406,430 pounds of material during September. The direct labor payroll for the month was $598,200 for 94,700 direct labor hours. Variable overhead costs were $744,900; fixed overhead costs were $562,900. The company's purchasing agent signed a new supply contract that resulted in purchases of 510,600 pounds of direct materials at a total price of $2,859,360. Calculate Waterway' 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 O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct materials price variance $ Direct materials quantity variance $ Direct labor rate variance Direct labor efficiency variance $ $ Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead spending variance During the month of September, the company produced 21,810 of the 25,000 pumps that had been scheduled for production in the budget. The company used 406,430 pounds of material during September. The direct labor payroll for the month was $598,200 for 94,700 direct labor hours. Variable overhead costs were $744,900; fixed overhead costs were $562,900. The company's purchasing agent signed a new supply contract that resulted in purchases of 510,600 pounds of direct materials at a total price of $2,859,360. Calculate Waterway' 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 O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct materials price variance $ Direct materials quantity variance $ Direct labor rate variance Direct labor efficiency variance $ $ Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead spending variance