Direct Material-

Std. price per unit of input- $12 per foot

Actual price per unit of input- $14 per foot

Std. inputs allowed per unit of output- 5 feet

Actual units of input- 2500 ft

Actual units of output- 600 units Direct Labor-

Std. price per unit of input- $14 per hour

Actual price per unit of input- $13 per hour

Std. inputs allowed per unit of output- 3 hour

Actual units of input- 1550 hour

Compute the price and quantity variances for direct materials and direct labor.