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At the beginning of June, Geppetto s Toy Company budgeted 1 7 , 0 0 0 toy action figures to be manufactured in June at

At the beginning of June, Geppettos Toy Company budgeted 17,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows:
Direct materials $17,000
Direct labor 9,520
Total $26,520
The standard materials price is $0.50 per pound. The standard direct labor rate is $14.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows:
Actual direct materials $16,100
Actual direct labor 9,000
Total $25,100
There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory balances in June. Geppettos Toy Company actually produced 15,600 units during June.
Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.
Direct materials quantity variance $fill in the blank 1
Direct labor time variance $fill in the blank 3

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