Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental asencies, prices are strictly regulated. Therefore, Hart Labs munt constantly monitor and control its testing costs Shown below are the standard costs for a typical test. The lab does not maintain an inventory of test tubes. As a cesult, the tubes purchased each month are used that month Actual activity for the manth of November 2020 , when 900 tests were conducted, resilted in the following. Compute the price and quantity variances for direct materials and direct labor