Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2020.

Costs and Production Data Actual Standard

Raw materials unit cost $2.40 $2.20 Raw materials units 11,000 10100

Direct labor payroll 164,280$ $159600

Direct labor hours 14800 15200

Manufacturing overhead incurred 235636$

Manufacturing overhead applied 238336$

Machine hours expected to be used at normal capacity 41500

Budgeted fixed overhead for June $70550

Variable overhead rate per machine hour $3.20

Fixed overhead rate per machine hour $1.70

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 $467,000. Selling and administrative expenses were $36,500. Assume that the amount of raw materials purchased equaled the amount used.

I need help figuring out the variances for (1) direct materials and (2) direct labor.