Madzinga's Draperies manufactured curtains. A certain window requires the following:

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

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

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

Required:

A. Compute the direct material price and efficiency variances for the quarter.

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