The standard direct labor cost per reservation for the Elegance Inns Reservation System is $1.30 ($13 per hour divided by 10 reservations per hour). Actual direct labor costs during the period totaled $89,000; 6,800 labor-hours were worked during the period; and 72,000 reservations were made.

Compute the direct labor price and efficiency variances for the period. (Refer to Illustration 19.4 for format.)