-4 Jamie Draperies manufactures curtains. To complete a curtain, Jamie requires the following inputs: Direct materials standard: Direct manufacturing labor standard: 10 square yards at $5 per yard 5 hours at $10 per hour During the second quarter, Jamie Draperies made 1,500 curtains and used 14,000 square yards of fabric costing $68,600. Direct manufacturing labor totaled 7,600 hours for $79,800. a. Compute the direct materials price and efficiency variances for the quarter. b. Compute the direct manufacturing labor price and efficiency variances for the quarter.