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DEF Electronics budgeted to produce 5,000 units of a product in April, with an expected usage of 20,000 pounds of material at $4 per pound.

DEF Electronics budgeted to produce 5,000 units of a product in April, with an expected usage of 20,000 pounds of material at $4 per pound. However, the actual production was 4,800 units, requiring 19,500 pounds of material at $4.10 per pound. Calculate the direct material price variance and direct material usage variance.

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