Jamie Draperies manufactures curtains. To complete a curtain, Jamie requires the following inputs:

Direct materials standard: 10 square yards at $5 per yard

Direct manufacturing labor standard: 5 hours at $10 per hour

During the second quarter, Jamie Draperies made 1,500 curtains and used 14,000 square yards of fabric costing $68,600. Direct manufacturing labor totaled 7,600 hours for $79,800.

a.Compute the direct manufacturing labor price and efficiency variances for the quarter.