Nancy's Draperies manufactures curtains. A certain window curtain requires the following:

Direct materials standard

Direct manufacturing labor standard

$9$ square yards at $$6$ per yard

$5$ hours at $$11$

During the second quarter, the company made $1,300$ curtains and used $12,000$ square yards of fabric costing $$68,000.$ Direct labor totaled $7,600$ hours for $$83,600.$

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.

Answer: $($presente procedimiento$)$

a$.$ Direct materials variances:

Actual unit cost $=$

$=$

Price variance $=]$

Efficiency variance $=]$

b$.$ Direct manufacturing labor variances:

Actual labor rate $=]$

Price variance $=]$

Efficiency variance $=$

$=$