Hart Labs, Inc provides mad cow disease testing for both state and federal governmental agricultural agencies Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must conctantly monitor and control its testing costs Shown below are the standard costs for a typical test. The lab does not maintain an imventory of test tubes. As a result the tubes purchased each month are used that month. Actual activity for the month of November 2020, when 1,000 tests were conducted, resulted in the following Monthly budgeted fuxed overhead is $17,160. Revenues for the month were $65,000, and selling and administrative expenses were $4.900. (a) Comoute the price and quantity variances for direct materials and direct labor