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Problem 6-32 Gerald/Brooke, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

Standard Price	Standard Quantity	Standard Cost
Direct materials	$1.6 per yard	1.25 yards	$2
Direct labor	$12 per DLH	0.25 DLH	3
Variable overhead	$4 per DLH	0.25 DLH	1
Fixed overhead	$6 per DLH	0.25 DLH	1.5
$7.50

Bobby Brickley, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Bobby asked CFO Lila Davis for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased and used 118,600 yards of fabric during the month. Fabric purchases during the month were made at $1.45 per yard. The direct labor payroll ran $254,100, with an actual hourly rate of $12.1 per direct labor hour. The annual budgets were based on the production of 1,002,440 shirts, using 253,800 direct labor hours. Though the budget for November was based on 83,300 shirts, the company actually produced 84,000 shirts during the month.

Variable Overhead Budget
Annual Budget	Per Shirt	NovemberActual
Indirect material	$452,200	$0.45	$39,400
Indirect labor	302,400	0.3	34,340
Equipment repair	204,500	0.2	17,600
Equipment power	54,800	0.05	15,000
Total	$1,013,900	$1.00	$106,340

Fixed Overhead Budget
Annual Budget	NovemberActual
Supervisory salaries	$264,400	$24,900
Insurance	353,400	35,000
Property taxes	84,400	8,300
Depreciation	322,500	34,400
Utilities	214,600	24,600
Quality inspection	281,900	32,100
Total	$1,521,200	$159,300

(a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance	$	FavorableUnfavorableNot Applicable
Direct material quantity variance	$	FavorableUnfavorableNot Applicable