Company manufactures shirts. During June, Longman made 1,400 shirts and gathered the following additional data:

Direct materials cost standard	$10.00 per yard of fabric
Direct materials efficiency standard	1.30 yards per shirt
Actual amount of fabric purchased and used	1,710 yards
Actual cost of fabric purchased and used	$17,442
Direct labor cost standard	$16.00 per DLHr
Direct labor efficiency standard	6.00 DLHr per shirt
Actual amount of direct labor hours	8,530 DLHr
Actual cost of direct labor	$134,774

Calculate the following variances:

7.	Direct materials cost variance		10.	Direct labor cost variance
8.	Direct materials efficiency variance		11.	Direct labor efficiency variance
9.	Total direct materials variance		12.	Total direct labor variance