Appendix; standard costing design. Thus, standard costs could be used for direct material but not for labor. The following DM costs were incurred for the client's job:

$\backslash$table$[[$Actual unit purchase price,$$0\mathrm{.}032,$per sheet$],[$Standard unit price,$$0\mathrm{.}036,$per sheet$],[$Quantity purchased and used in November,$1,176,000,$sheets$],[$Standard quantity allowed for good production,$1,180,800,$sheets$]]$

Calculate the material price variance and the material quantity variance for the client's job.

Note: Do not use a negative sign with your answers.

Note: Round your answers to the nearest whole dollar:

$\backslash$table$[[$Material price variance,$