In November DC Desserts produced 3000 multilayer fancy cakes and incurred the following actual costs for direct material and direct labor: Purchased 16,500 pounds of ingredients at $1.44 per pound Used 15,500 pounds of ingredients at $1.44 per pond Used 1520 hours of direct labor at $22 per hour

The standard costs for production of multilayer fancy cakes are as follows: Direct Material Standard: Standard quantity: Ingredients in finished product 4.85 pound Allowance for normal waste 0.35 pound Total standard quantity required per multilayer fancy cakes 5.20 pound Standard price: Purchase price per pound of ingredients (net of purchase discounts) $1.3 Transportation cost per pound 0.10 Total standard price per pound of ingredients $1.40 Direct Labor Standard: Standard quantity: Direct labor required per multilayer fancy cake 0.5 hours Standard rate: Hourly wage rate $16 Fringe benefit (25% of wages) 4 Total standard rate per hour $20 Compute DC Dessert's direct material and direct labor variances for the month of November.