Glenn's Draperies manufactures curtains. A certain window requires the following:
Direct materials standard is 11 square metres at $5 per metre
Direct manufacturing labour standard is 5 hours at $10
During the second quarter the company made 1,600 curtains and used 15,000 square metres of fabric costing $72,000. Direct labour totaled 7,700 hours for $78,925.
Required:
a.	Compute the direct materials price and efficiency variances for the quarter.
b.	Compute the direct manufacturing labour rate and efficiency variances for the quarter.
Response: