A company projected a budget of $95,000 for direct materials and $115,000 for direct labor to produce 13,000 units. However, actual direct material costs amounted to $100,000, and actual direct labor costs were $120,000. Analyze the direct material and direct labor cost variances using a detailed breakdown of price and quantity variances. Identify factors influencing cost variances, such as material price fluctuations, labor rate changes, and production efficiency, and propose strategies for cost control and performance improvement.