Apple Valley Orchards, Inc. (AVO) make apple products. A certain apple pie requires the following: Direct materials standard 3 pounds at 87.25 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 526,250 to produce and sell 1.200 pies. Direct Labor totaled 560 direct labor hours for $7.980. Required: * Compute the direct materials variances for September b. Compute the direct manufacturing labor variances for September