Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2020. Overhead is applied on the basis ef standard machine heurz 3.00 hours of machine time are required for each direct labor hour. The Jobs were sold for $495,000.5=17ng and administrative expenses were 539.300 Assume that the amount of rovimaterials purchased equaled the amount used. (a) Comfute all of the variances for (1) direct msterials and (2) direct labor. (Round per unit votue to 2 decimal placex, ex 52.75 and fhal arsvers to O decinal ploces, es. 52.)