To manufacture its main product, a firm requires a standard of 10 direct labor hours per unit. The standard labor rate is \($20\) per hour. The product requires a standard of 25 kilograms of material. The standard price of materials is \($5\) per kilogram. The actual production of 100 units uses 900 direct labor hours at a total direct labor cost of \($16,200\) and 2,300 kilograms of material at a total direct material cost of \($9,200\) .

Calculate all of the direct labor and material variances.