Morrison Fiberboard $($Morrison$)$ manufactures specialty fiberboard. For November, Morrison had the following standard costs for its premiere board, Fiberboard$-$X:

Direct Materials

Direct Manufacturing Labour

$3$ square meters of inputs @ $$5\mathrm{.}50$ per square meter

$0\mathrm{.}5$ hours of labour @ $$10\mathrm{.}50$ per hour

Inputs comprise wood fiber, urea$-$formaldehyde resin glue, water, and paraffin wax.

Morrison has provided you with the following data for its actual performance:

Actual Fiberboard$-$X produced: $2,200$

Square meters of input purchased and used: $6,200$

Price per square meter: $$5\mathrm{.}70$

Direct manufacturing labour costs: $$9,844$

Actual hours of input: $920$

Labour price per hour: $$10\mathrm{.}70$

Required:

Calculate $($showing all equations$)$ the price and efficiency variances for direct materials and direct manufacturing labour. Give plausible explanations for what could have caused the variances.