At the beginning of June, Geppettos Toy Company budgeted 24,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows:

Direct materials	$42,000
Direct labor	14,400
Total	$56,400

The standard materials price is $0.50 per pound. The standard direct labor rate is $12.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows:

Actual direct materials	$37,700
Actual direct labor	12,900
Total	$50,600

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 20,900 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	FavorableUnfavorable
Direct labor time variance	$fill in the blank 3	FavorableUnfavorable