Marx uses a standard costing system. For production of a fuel cell, standards call for 4 model RN-3 valves per cell costing $2,240 each. During 2021, the company purchased 240 valves for $576,000. The company used 236 valves in the production of 57 fuel cells (eight valves were ruined through installation error). Calculate material price and quantity variances for the model RN-3 valves. (Enter all variances as a positive number.) Material Price Variance $ Material Quantity Variance $