Direct materials purchased: $54,800$ pounds at a total of $$649,380$

Direct materials used $51\mathrm{.}200$ pounds

Direct labor hours worked: $27,280$ at a total cost of $$315,162$

Invin also found the standard cost card for a case of product.

Lexi picked up the phone and called Irvin. "Irvin, I dor't get it$.$ We beat the budgeted operating income for the month, but look at all the untaworable variances on the operating costs. Can you help me understand what's going on$"$ "Let me look into it and I'll get back to

you, Irvin replied,

Direct materials purchased: $54,800$ pounds at a total of $$649,390$

Direct materials used: $51\mathrm{.}200$ pounds

Direct labor hours worked: $27,280$ at a total cost of $$315,162$

Machine hours used: $52,000$

$($a$-$b$)$ Calculate the direct material price variance and direct material quantity variance for the month., $($If variance is zero, select Not Applicable" and enter of for the amounts.$)$