Nancy's Draperies manufactures curtains. A certain window curtain requires the following: Direct materials standard Direct manufacturing labor standard 5 hours at $10 10 square yards at $5 per yard During the second quarter, the company made 1.500 curtains and used 14,000 square yards fabric costing $72,000. Direct labor totaled 7,600 hours for $83,600. c. List at least 2 potential causes for the Direct Material variances