Variable Cost Variances (L.0.1): The standard direct labor cost per reservation for the Omni Airline Reservation System is $1.30 ($13 per hour divided by 10 reservations per hour). Actual direct labor costs during the period totaled $89,000, 6,700 labor-hours were worked during the period, and 71,000 reservations were made.

Required: Compute the direct labor price and efficiency variances for the period. (Refer to Illustration 19-5 for format.)