ABC manufactures a product with the following:

Direct materials standard 5 units at $4 per unit

Direct manufacturing labor standard 15 hours at $20 per hour

During the second quarter, the company made 3,000 products and used 22,000 units of raw material costing $90,200. Direct labor totaled 70,000 hours for $1,365,000.

Required:

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.