Nice & Natural manufactures muesli bars for health food stores. The management accountant, Lionel, is unhappy with the standard costing system used by the business. The standard and actual amounts for Direct Materials and Direct Manufacturing Labour for May were as follows:

Standard

Actual

Muesli Bars Manufactured

$12,000$

$13,464$

Direct Material Costs

$$60,000$

$$60,588$

Direct Materials $$ Rice Flakes in Kilograms

$360$

$410$

Direct Materials $$ Carob in Kilograms

$24$

$28$

Direct Manufacturing Labour Costs

$$54,000$

$$55,386$

Direct Manufacturing Labour Hours

$3,000$

$3,060$

The standard costs are based on an independent survey conducted by an external consultant. Lionel had noticed that since the survey, unfavourable variances have been extremely rare. He has also observed that workers seem to have a lot of time to enjoy work breaks at the caf$$ nearby. He is concerned that the production manager is aware of the spare time, however, he is unwilling to reduce the standard requirements because his performance looks better at the current standards.

Required:

a$)$

Calculate the price and efficiency variances for Direct Materials $-$ Rice Flakes and Carob, and Direct Manufacturing Labour in May.