In reviewing activity for July, the controller of Mathis, Inc., collected the following data concerning direct materials:

Actual production	$	104,400	units
Direct materials purchased (actual)	$	1,645,600
Standard cost of materials purchased	$	1,561,000
Standard direct materials costs per unit produced		14.4
Standard price times actual amount of materials used	$	1,412,950

Required:

Compute the direct materials cost variances.

Price Variance

Efficiency variance

cost variances