Dawson Toys produces a toy called the Maze. The company has recently created a standard cost system to help control costs and has established the following standards for the Maze toy: Direct Materials: Direct Labor: 6 microns per toy at $1.50 per micron 1.3 hours per toy at $21 per hour During September, the company produced 3,000 Maze toys. The toy's actual production data for the month is below: Direct Materials: Direct Labor: 20,000 microns were purchased and used at a cost of $1.48 per micron. 4,000 direct labor hours were worked at a cost of $88,000. Required Compute the following variances for September for the Maze toy: 1) The materials price and quantity variances; 2) The labor rate and efficiency variances