At the beginning of June, Kimber 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 $19,200

Direct labor 14,400

Total $33,600

The standard materials price is $0.40 per pound. The standard direct labor rate is $15.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows:

Actual direct materials $17,4000

Actual direct labor 13,000

Total $30,400

There were no direct materials price ordirect labor rate variancesfor June. In addition, assume no changes in the direct materials inventory balances in June. Kimber Toy Company actually produced 21,100 units during June.

Determine thedirect materials quantityanddirect 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 $

Direct labor time variance $