Gerald/Brooke, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

Standard Price	Standard Quantity	Standard Cost
Direct materials	$1.6 per yard	1.25 yards	$2
Direct labor	$12 per DLH	0.25 DLH	3
Variable overhead	$4 per DLH	0.25 DLH	1
Fixed overhead	$6 per DLH	0.25 DLH	1.5
$7.50

Bobby Brickley, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Bobby asked CFO Lila Davis for more information. She provided the following overhead budgets, along with the actual results for November.

The company purchased and used 115,800 yards of fabric during the month. Fabric purchases during the month were made at $1.45 per yard. The direct labor payroll ran $257,246, with an actual hourly rate of $12.1 per direct labor hour. The annual budgets were based on the production of 1,000,590 shirts, using 256,600 direct labor hours. Though the budget for November was based on 87,200 shirts, the company actually produced 85,040 shirts during the month.

Variable Overhead Budget
Annual Budget	Per Shirt	NovemberActual
Indirect material	$452,700	$0.45	$36,900
Indirect labor	304,100	0.3	34,800
Equipment repair	203,200	0.2	19,600
Equipment power	52,300	0.05	13,500
Total	$1,012,300	$1.00	$104,800

Fixed Overhead Budget

Annual Budget

NovemberActual

Supervisory salaries

$263,500

$24,800

Insurance

351,500

29,800

Property taxes

80,200

8,200

Depreciation

323,200

39,400

Utilities

214,000

23,200

Quality inspection

280,200

33,200

Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance	$	UnfavorableFavorableNot Applicable
Direct material quantity variance	$	FavorableUnfavorableNot Applicable