Apple Valley Orchards, Inc. (AVO) make apple products. A certain apple pie requires the following:

Direct materials standard 3 pounds at $7.25 per pound

Direct labor standard 0.5 hours at $14.00 per hour

During September, AVO purchased and used 3,750 pounds of direct materials costing $26,250 to produce and sell 1,200 pies. Direct labor totaled 560 direct labor hours for $7,980.

Required:

a. Compute the direct materials variances for September.

b. Compute the direct manufacturing labor variances for September.