Direct Material	Direct Labor
Std. price per unit of input	$12 per foot	$14 per foot
Actual price per unit of input	$14 per foot	$13 per foot
Std. inputs allowed per unit of output	5 feet	3 hours
Actual units of input	2,500 feet
Actual units of output	600 units	1,550 hours
Required:
Compute the price and quantity variances for direct materials and direct labor.