DM & DL variances; journal entries

Madzinga's Draperies manufactures curtains. Curtain #$4571$ requires the following:

$\backslash$table$[[$Direct material standard,$10,$square yards at $$5$ per yard$],[$Direct labor standard,$5,$hours at $$10$ per hour$]]$

During the second quarter, the company purchased $20,400$ square yards at a cost of $$99,960$ and used $19,800$ square yards to produce $1,800$ Curtain #$4571$s$.$ Direct labor totaled $9,120$ hours for $$95,760.$

a$.$ Compute the material price and quantity variances.

Note: Do not use a negative sign with your answers.

$\backslash$table$[[$Material price variance,$