Bonita, Inc. makes high-quality swimsuits. During the year, the company produced 740 suits, using 1.139 yards of material, and the company purchased 1,042 yards of material for $4,920. The direct materials standard for the swimsuits allows 1.15 yards of material at a standard price of $5 per yard. Calculate Bonita's direct materials quantity variance for the year. (If variance is zero, select "Not Applicable" and enter for the amounts. Round answer to 0 decimal places, e.g. 15.) $ Direct material quantity variance Swifty Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $324.285 for 50,440 direct labor hours. The standard wage rate is $6.50 per direct labor hour. Calculate Swifty's direct labor rate variance. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable and enter o for the amounts.) $ Direct labor rate variance $