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Computation and interpretation of materials variances; Materials variances recorded and closed LO P2, P5

[The following information applies to the questions displayed below.]

Hart Company made 3,700 bookshelves using 21,000 board feet of wood costing $268,800. The company's direct materials standards for one bookshelf are 6 board feet of wood at $12.70 per board foot.

References Section BreakComputation and interpretation of materials variances; Materials variances recorded and closed LO P2, P5

Required information Exercise 8-13

(1) Compute the direct materials price and quantity variances incurred in manufacturing these bookshelves.