Digitize Dynamics is a fictional digital marketing firm which helps clients achieve their goals through various digital marketing

strategies including website optimization, pay$-$per$-$click advertising, social media marketing, web design, and many others. Because

digital marketing is a service, not a manufactured good, the costs Digitize Dynamics incurs are somewhat different from those we've

seen in traditional manufacturing firms. However, the same concepts for direct materials and direct labor variances still apply. Use the

data below to calculate variances for Digitize Dynamics. Assume that for the set of required direct materials, Digitize Dynamics

purchased the same amount as budgeted.

Required: