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		$2.25
Raw materials units		11,500		10,600
Direct labor payroll		$177,600		$171,760
Direct labor hours		14,800		15,200
Manufacturing overhead incurred		$202,000
Manufacturing overhead applied				$205,200
Machine hours expected to be used at normal capacity				41,500
Budgeted fixed overhead for June				$62,250
Variable overhead rate per machine hour				$3.00
Fixed overhead rate per machine hour				$1.50

Overhead is applied on the basis of standard machine hours. 3.00 hours of machine time are required for each direct labor hour. The jobs were sold for $495,000. Selling and administrative expenses were $39,300. Assume that the amount of raw materials purchased equaled the amount used.ompute all of the variances for (1) direct materials and (2) direct labor. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 52.)

(1)		Total materials variance		$		Favorable#Unfavorable#Neither favorable nor unfavorable
		Materials price variance		$		Favorable#Unfavorable#Neither favorable nor unfavorable
		Materials quantity variance		$		Favorable#Unfavorable#Neither favorable nor unfavorable
		Total labor variance		$		Favorable#Unfavorable#Neither favorable nor unfavorable
		Labor price variance		$		Favorable#Unfavorable#Neither favorable nor unfavorable
		Labor quantity variance		$		Favorable#Unfavorable#Neither favorable nor unfavorable