14 - The standard costs and actual costs for direct materials for the manufacture of 2,000 actual units of product are as follows:

Standard Costs
Direct materials	2,000 kilograms @$8.80
Actual Costs
Direct materials	2,100 kilograms @ $8.05

The direct materials quantity variance is

16 -

The following data relate to direct labor costs for the current period:

Standard costs	7,100 hours at $11.00
Actual costs	6,300 hours at $10.00

What is the direct labor time variance?