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Hart Company made 3,700 bookshelves using 21,000 board feet of wood costing $268,800. The company's direct materials standards for one bookshelf are 6 board feet

Hart Company made 3,700 bookshelves using 21,000 board feet of wood costing $268,800. The company's direct materials standards for one bookshelf are 6 board feet of wood at $12.70 per board foot.

(1)

Compute the direct materials variances incurred in manufacturing these bookshelves. (Round "AP" and "SP" to 2 decimal places.)

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