Manhattan Fabrics During March Manhattan Fabrics Corporation manufactured 1,000 units of a special multilayer fabric with the trade name Stylex. The following information from the Stylex production department also pertains to March. DM purchased: 36,000 yards @ $1.38 per yard DM used: 19,000 yards @ $1.38 per yard DL: 4,200 hours @ $9.15 per hour The standard prime costs for one unit of Stylex are as follows: DM: 20 yards @ $1.35 per yard $27 DL: 4 hours @ $9.00 per hour $36 Total prime costs per unit of output $63 Compute the following: Material variances Labor variances