Budgeted information for 2019 were as follows; Direct materials: 10 lb. at $4.50 per lb. Direct manufacturing labor: 0.5 hour at $30 per hour Production 10,0000 units Actual results in 2019 were as follows: Direct materials: used 90,250 lb. at 4.65 per lb. Direct manufacturing labor: 4,275 hours at $32 per hour Production 9,500 Require; Compute the 2019 price and efficiency variances of direct materials and direct manufacturing labor