Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2020, Costs and Production Data ActualStandard $2.20 10,400 $174,640 $171,360 15,300 Raw materials unit cost Raw materials units $2.30 11,100 Direct labor payroll Direct labor hours 14,800 $214,678 Manufacturing overhead incurred Manufacturing overhead applied $218,178 43,500 $65,250 $3.10 $1.50 Machine hours expected to be used at normal capacity Budgeted fixed overhead for June Variable overhead rate per machine hour Fixed overhead rate per machine hour Overhead is applied on the basis of standard machine hours. 3.10 hours of machine time are required for each direct labor hour. The jobs were sold for $476,000. Selling and administrative expenses were $40,000. Assume that the amount of raw materials purchased equaled the amount used. Compute all of the vanances for (1) direct materials and (2) direct labor. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to o decimal places, e.g. 52.) (1) Total materials variance Materials price vanance Matenals quantty variance s (2) Total labor variance Labor price vanance