3. Jay-Jay's Clothing produces uniforms for employees from large corporations. The company provides the following information for one of its uniforms: Direct materials standard Direct manufacturing labor standard 2.50 square yards at $14 per yard 2.25 hours at $25 per hour During the second quarter, the company made 900 uniforms and used 2,115 square yards of materials costing $37,125. Direct labor totaled 2,070 hours for $47,610. Required: a. Prepare a variance analysis report with both the direct materials price and efficiency variances for the quarter. (5 points) b. Prepare a variance analysis report with both the direct manufacturing labor price and efficiency variances for the quarter. (5 points)