Jay Draperies manufactures curtains. To complete a curtain, Jay requires the following inputs: Direct materials standard: Direct manufacturing labor standard: 10 square yards at $5 per yard 5 hours at $12 per hour During the second quarter, Jamie Draperies made 1,500 curtains and used 14,000 square yards of fabric costing $67,200. Direct manufacturing labor totaled 7,800 hours for $95,550. a. Compute the direct materials price and efficiency variances for the quarter. b. Compute the direct manufacturing labor price and efficiency variances for the quarter