Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2017 Raw materials unit cost $1.90 Raw materials units used 11,000 10,600 Direct labor payroll $162,800 $159,600 Direct labor hours worked 14,800 15,200 Manufacturing overhead incurred $203,200 Manufacturing overhead applied $205.200 Machine hours expected to be used at normal capacity 41,500 Budgeted fixed overhead for June $3.00 Variable overhead rate per machine hour $1.50 Fixed overhead rate per machine hour hours are required for each direct labor hour. The jobs were sold for 50.000. Selling and administrative expenses were $35,000. Assume that the amount of raw materials purchased equaled the amount used Compute all of the variances for (1) direct materials and (2) direct labor. (Round answers to o decimal places, eg. 12s) (1) Total materiais variance s Materials price variance s (2) Total labor variance Labor quantity variance s