Imperial & Co$.$ manufactures tables with certain requirements for its Deluxe brand below. The following data were compiled regarding actual performance: actual output units $($tables$)$ produced, $2,200$; square yards of input purchased and used, $6,200$; price per square yard, $$5\mathrm{.}70$; direct manufacturing labor costs, $$9,844$; actual hours of input, $920$; labor price per hour, $$10\mathrm{.}70.$

Direct materials

$3$ square yards of input at $$5\mathrm{.}50$ per square yard

Direct manufacturing labor

$0\mathrm{.}5$ hour of input at $$10\mathrm{.}50$ per hour

Required:

Show computations of price and efficiency variances for direct materials and direct manufacturing labor. Ensure you identify whether variance if For U$.$