Martinez Fabrics manufactures shirts each of which requires the following:

Direct materials standard 2.5 yards at $8 per yard

Direct manufacturing labor standard 6 hours at $12

Actual results in the third quarter included production of 2,000 shirts which cost $35,000 and used 4,500 yards of fabric. There were 7,000 actual direct labor hours, with an actual cost of $70,000.

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.