Gandolph Game Company has established the following standards for the prime costs of one unit of its chief product, dartboards. Standard Price Standard Cost Standard Quantity or Rate Direct Material Direct Labor During September, Gandolph purchased 320,000 kg of DM at a total cost of $608,000. The total wages for September were $84,000, 90% of which were for DL. Gandolph manufactured 38,000 dartboards during September, using 285,000 kg of DM and 10,000 DL hours. Compute: Material variances Labor variances