Dark Shadows Corporation manufactures tar for paving asphalt roads sold in steel drums. The firm set the following standards for direct materials during 2021: 50 standard gallons of tar per drum at a standard cost of $15.30 per gallon At the end of 2021, Dark Shadows reported the following actual results related to their manufacturing process: Purchased 24,000 gallons of tar at $14.25 per pound and used 23,500 gallons to produce 510 drums Required: Calculate the direct material price variance and direct material quantity variance (show work and clearly label each answer). Note that the amount purchased does not equal the amount used; therefore, you must use the 4-line approach shown in class. Make sure your name appears on your submission