Sunland Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Throughout the year, Sunland used 3,596 DL hours in the process of making 3,100 tents. The company had originally planned to produce and sell 2,800 tents. Its actual variable- MOH costs totaled $10,968 for the year. Determine Sunland's variable-MOH price and efficiency variances. Also identify whether the company's variable-MOH costs were under-or overapplied, and by how much. Variable-MOH price variance $ Variable-MOH efficiency variance $ Variable- MOH $ 
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