Calvin, Corp. is a manufacturer of designer bowls. The standard direct materials quantity is

$0\mathrm{.}5$ pounds per bowl at a cost of $$0\mathrm{.}30$ per pound. The actual result for one month's

production of $6,900$ bowls was $1\mathrm{.}4$ pounds per bowl, at a cost of $$0\mathrm{.}40$ per pound.

Calculate the direct materials cost variance and the direct materials efficiency variance.