Calculate the direct material and direct labor price and efficiency variances

\begin{tabular}{|l|c|} \hline Standard direct materials per unit & 4oz \\ \hline Standard direct labor hours per unit & 1.5 hours \\ \hline Standard direct materials price & 5$/oz \\ \hline Standard direct labor rate & 6$/hour \\ \hline Production (in finished or equivalent units) & 2000 units \\ \hline Actual direct labor hours & 2200 hours \\ \hline Actual direct labor cost & 23490$ \\ \hline Actual direct materials used & 7800oz \\ \hline Units sold & 1400units \\ \hline Direct materials purchased & 8000oz \\ \hline Cost of direct materials purchased & 34000$ \\ \hline \end{tabular} \begin{tabular}{|l|c|} \hline Standard direct materials per unit & 4oz \\ \hline Standard direct labor hours per unit & 1.5 hours \\ \hline Standard direct materials price & 5$/oz \\ \hline Standard direct labor rate & 6$/hour \\ \hline Production (in finished or equivalent units) & 2000 units \\ \hline Actual direct labor hours & 2200 hours \\ \hline Actual direct labor cost & 23490$ \\ \hline Actual direct materials used & 7800oz \\ \hline Units sold & 1400units \\ \hline Direct materials purchased & 8000oz \\ \hline Cost of direct materials purchased & 34000$ \\ \hline \end{tabular}