Jones Company produces a single product. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The standard costs for one unit of product are as follows:

Direct materials: 6 ounces at $0.50 per ounce $3

Direct Labor: 1.8 hours at $10 per hour $18

Variable manufacturing overhead: 1.8 hours at $5 per hour $9

Total standard variable cost per unit $30

During June, 2,000 units were produced. The costs associated with Junes operations were as follows:

Material purchased: 18,000 ounces at $0.60 per ounce Material used in production: 18,000 ounces $10,800

Material used in production: 18,000 ounces

Direct Labor: 4,000 hours at $9.75 per hour $39,000

Variable manufacturing overhead costs incurred $20,800

Compute the direct materials variances (Price and Quantity)C

Compute the direct labor variances (Rate and Efficiency)