Clean Plate Company produces placemats. Eaach placemat calls for 0.2 meters of vinyl material; the material should cost $1 per meter. In June, the company manfactured and sold 100000 placemats. During the month, it used 20200 meters of vinyl material. The total cost of the material was $19796. Compute the direct materials price and direct materials quantity variences for June.

Using the standard unit costs that was computed and the actual cost and usage data that follow, compute the direct materials price and direct materials quantity variences.

direct materials purchased and used (pounds)	21800
price paid for direct materials	$10.10 per pound
Number of good units produced	21000 units