Direct Materials and Direct Labor Variances At the beginning of June, Bezco Toy Company budgeted 10,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: Direct materials $14,000 Direct labor 7,800 Total $21,800 The standard materias price is $0.40 per pound. The standard direct labor rate is $13.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows: Actual direct materials $13,300 Actual direct labor 7.400 Total $20,700 There were no direct materials price or direct labor rate variance for June. In addition, assume no changes in the direct materials inventory balances in June Bezco Toy Company actually produced 9,200 units during June Determine the direct materiais quantity and direct botime variance Round your per unit computations to two decimal places and round your answers to the nearest dollar, If required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Unfavorable Direct materials quantity variance Unfavorable Direct labor time variance