Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2017.

Costs and Production Data	Actual	Standard
Raw materials unit cost	$2.10	$1.90
Raw materials units used	11,300	10,900
Direct labor payroll	$168,720	$166,770
Direct labor hours worked	14,800	15,300
Manufacturing overhead incurred	$232,608
Manufacturing overhead applied	$235,008
Machine hours expected to be used at normal capacity	41,500
Budgeted fixed overhead for June	$66,400
Variable overhead rate per machine hour	$3.20
Fixed overhead rate per machine hour	$1.60

Overhead is applied on the basis of standard machine hours.3.20hours of machine time are required for each direct labor hour. The jobs were sold for $492,000. Selling and administrative expenses were $39,400. Assume that the amount of raw materials purchased equaled the amount used.

(a) Compute all of the variances for (1) direct materials and (2) direct labor.(Round answers to 0 decimal places, e.g. 125.)