Amorim manufactures natural wine corks. The company prepares its master budget based on standard costs. The following data are for May:

Standards

Direct materials

$0\mathrm{.}75$ pounds at $$7\mathrm{.}00$ per pound

Direct labor

$1\mathrm{.}25$ hours at $$25$ per hour

Actual Results

Direct materials

$9,800$ pounds at $$6\mathrm{.}40$ per pound

Direct labor $14,750$ hours at $$25\mathrm{.}30$ per hour

$12,100$ corks were produced.

a$.$ Compute the direct materials price variance.

b$.$ Compute the direct materials quantity variance.

c$.$ Compute the total direct materials variance.

d$.$ Compute the direct labor price variance.

e$.$ Compute the direct labor quantity variance.

f$.$ Compute the total direct labor variance.

Be sure to indicate if each variance is favorable or unfavorable!