heres another question thank you love yaaaa!!!! please need help with it.

3. The Tennison Company uses a standard cost system in which manufacturing overhead costs are applied to units of the company's single product on the basis of standard direct labor-hours (DLHs). The standard cost card for the product follows: Standard Cost Card-per unit of product Direct Materials, 4 yards at $3.50 per yard Direct Labor, 1.5 DLHs at $8 per DLH Variable Overhead, 1.5 DLHs at $2 per DLH Fixed Overhead, 1.5 DLHs at $6 per DLH Standard cost per unit $14 12 3 9 $38 The following data pertain to last year's activities: The company manufactured 18,000 units of product during the year. A total of 70,200 yards of material wa The company worked 29,250 direct labor-hours during the year at a cost of $7.80 per hour. The denominator activity level was 22,500 direct labor-hours. Budgeted fixed manufacturing overhead costs were $135,000 while actual manufacturing overhead costs Actual variable overhead costs were $61 ,425. Required: a. Compute the direct materials price and quantity variances for the year. b. Compute the direct labor rate and efficiency variances for the year.