Ayala Corporation accumula tes the following data relative to jobs started and finistied during the month of June 2020 . Overhead is applied on the basis of standard machine hours 3.00 hours of machine time are required for each direct labor hcun. The lobs-were sold for $489,000. Selling and administrative expenseswere $35,800. Assume that the amount of rawmaterials purchased equaled the arnount used. (a) Compute all of the variances for (1) direct materials and (2) direct labor (Round per anyit valmes to 2 decimal ploces, esi 5275 and (inal answors to 0 decimal ploces, es. 52