Gamal Company is a manufacturer of candles. The standard direct materials quantity required to produce one large candle is 1 Kilo at a cost of $5 per Kilo. During November, 7,200 large candles were produced using 7,500 Kilos of direct materials which cost $45,000. Every candle requires 2 direct labor hours at a standard cost of $3 per direct labor hour.

At the end of November, an examination of the labor cost records showed that the company used 15,000 direct labor hours (DLHr) at a cost of $4 per hour.

Required:

1. Compute the Direct Material Variances(Cost, Efficiency, total) - Please show your answer

2. Compute the Direct labor Variances(Cost, Efficiency, total) - Please show your answer