Chic Design is a manufacturer of large flower pots for urban settings. The company has these standards:

Direct materials (resin). . . . . . . . . . . . . . . . . . . . .	11 pounds per pot at a cost of $6.00 per pound
Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	4.0 hours at a cost of $22.00 per hour
Standard variable manufacturing overhead rate. . . .	$3.00 per direct labor hour
Budgeted fixed manufacturing overhead. . . . . . . . . .	$22,000
Standard fixed MOH rate. . . . . . . . . . . . . . . . . . . . . .	$5.00 per direct labor hour (DLH)

Chic Design allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,200 flower pots:

Direct materials. . . . . . . . . . . . . . . .	Purchased 14,260 pounds at a cost of $6.50 per pound; used 13,560 pounds to produce 1,200 pots
Direct labor. . . . . . . . . . . . . . . . . . . .	Worked 4.3 hours per flower pot (5,160 total DLH) at a cost of $21.00 per hour
Actual variable manufacturing overhead. . . . . . . . . . . . . . . . . . .	$3.30 per direct labor hour for total actual variable manufacturing overhead of $17,028
Actual fixed manufacturing overhead	$21,700
Standard fixed manufacturing overhead allocated based on actual production. . . . . . . . . . . . . . . . . .	$24,000

1. Compute the direct material price variance and the direct material quantity variance.

2. Who is generally responsible for each variance?

3. Interpret the variances.