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

Direct materials standard 9 square yards at $5 per yard

Direct manufacturing labor standard 5 hours at $10

During the second quarter, the company made 1,500 curtains and used 14,000 square yards of fabric costing $69,300. Direct labor totaled 7,600 hours for $80,560.

Required:

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.